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TMI Blog2013 (3) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal, the appellant has moved stay application seeking waive of the condition of pre-deposit of duty demand, interest and penalty as a condition for hearing of his appeal. 3. Briefly stated facts relevant for the disposal of the stay application are that the appellant is engaged in manufacture of motorcycle and motorcycle parts. The appellant during the period July 2006 to September 2010, cleared motorcycles duly fitted with "Helmet Lock" on payment of excise duty calculated on valuation inclusive of the value of "Helmet Lock". The appellant availed "Cenvat Credit" in respect of excise duty paid on "Helmet Locks". 4. The department was of the view that the "Helmet Lock" cleared alongwith motorcycle does not fall within the definiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the direction given by Hon'ble High Court of Punjab & Haryana in Civil Writ Petition No. 7639/1995. Ld. Sr. Advocate has thus summed up that Helmet Lock being an accessory of the motorcycle value of which was included in transaction value of the motorcycle, squarely falls within the definition of input as such the appellant has rightly availed the Cenvat credit. Thus, the appellant has prima-facie case to justify the waiver of condition of pre-deposit. 7. Ms. Ranjana Jha, Jt. CDR (AR) appearing for the revenue has fairly conceded that the "Helmet Lock" were cleared in duly fitted condition with the motorcycles and the value of the "Helmet Lock" was included in the assessable value of the motorcycle. Ld. AR however has contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 2004. The dispute between the appellant and the respondent is whether or not Helmet Lock is an input as envisaged under Cenvat Credit Rules, 2004. 9. Input has been defined under Section 2(k) of Cenvat Credit Rules, 2004 as under :- "(i) 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 whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Heading No. 8714 of Central Excise Tariff Act, 1985". 11. From the above it is apparent that even as per the board Helmet Lock fitted in the motorcycle satisfies the conditions of an accessory. Admittedly, the value of Helmet Lock is included in the assessable value of motorcycle for the purpose of payment of excise duty. Therefore, there is no escape from the conclusion that the Helmet Lock is squarely covered under the definition of Input under Section 2(k) of the Cenvat Credit Rules, 2004. Further, perusal of the order of Punjab & Haryana High Court in Public Interest civil Writ Petition No. 7639/95, dated 13-9-2000 it is evident that vide this order Hon'ble High Court of Punjab & Haryana has directed all the manufacturers/ dealers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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