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TMI Blog2013 (1) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... 37 KM Stone, Delhi-Jaipur Highway , Sector 33, Gurgaon, Haryana and ordered recovery to that extent with interest with equal amount of penalty and also disallowed Cenvat credit to the tune of Rs. 3,71,98,802/- availed by the appellant M/s. Hero Honda Motors Ltd., 69 KM Stone, Delhi-Jaipur Highway, Dharuhera, Distt., Rewari, Haryana and ordered recovery against the appellant to that extent with interest and also imposed equal amount of penalty. 2. Briefly stated the facts relevant for the disposal of these appeals are that the appellants are engaged in the manufacture of two wheelers falling under chapter 87 of the Central Excise Tariff Act, 1985 and was availing Cenvat credit facilities in respect of tool kits sold along with two whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods used in or in relation to the manufacture of final product and includes the accessories of the final products cleared along with final product. Learned Counsel has referred to Rule 138 of Central Motor Vehicle Rules, 1989 as amended makes it mandatory for the manufacturer to clear every vehicle along with a set of tool kit. Therefore, the tool kit is essential component/accessories sold along with two wheelers to meet the requirement of Rule 138 of Central Motor Vehicle Rules, 1989. Thus, these inputs entitle the appellants to claim Cenvat credit in respect of excise duty paid on purchase of tool kits and first aid kits in view of Rule 3(i) of Cenvat Credit Rules, 2004. 6. Thus, learned counsel for the appellants have thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aruti Udyog Ltd. - 2000 (120) E.L.T. 580 (Tribunal). 10. We have considered the rival contentions and perused the record. In order to appreciate the arguments of the parties, it is necessary to have a look at relevant Cenvat Credit Rules, 2004. Rule 3 of Cenvat Credit Rules, provides that a manufacturer or producer of final product shall be allowed to take Cenvat credit on the excise duty or additional excise duty paid on any input or capital goods received in the factory for manufacture of final products. 11. 'Input' has been defined in Rule 2(k)(i) which reads thus - "all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol used in or in relation to the manufacture of final products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that the appellants have supplied the tool kit as per statutory requirements under Central Motor Vehicle Rules, 1989 as accessories to be used in relation to the manufacture of vehicle. Thus, 'tool kit' is squarely covered by the definition of 'input' given under Section 2(k)(i) of Cenvat Credit Rules and that the appellants have rightly availed the Cenvat credit in relation to tool kits. In our aforesaid view, we find support from the earlier orders of the Tribunal in the matter of Bajaj Tempo Ltd. v. C.C.E., Indore - 2007 (207) E.L.T. 600 (Tri.-Del.) as also Bajaj Auto Ltd. v. C.C.E., Pune - 1996 (88) E.L.T. 355 (Tri.). 15. As regards the judgements relied upon by the respondent, we may note that the judgement of Patna Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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