TMI Blog2013 (6) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... gineering & Locomotive Co. Ltd. [1994 (4) TMI 78 - HIGH COURT OF PATNA AT RANCHI] distinguished. Confirming the decision of CESTAT in Bajaj Auto Limited v. Collector of Central Excise, Pune [1996 (10) TMI 117 - CEGAT, NEW DELHI] cenvat credit allowed - decided in favor of assessee. - C.E.A. No.52 of 2012 (O&M) - - - Dated:- 9-5-2013 - Hemant Gupta And Ritu Bahri,JJ. For the appellant : Mr. Sunish Bindlish, Advocate ORDER Hemant Gupta, J.(Oral). The present appeal under Section 35G of the Central Excise Act, 1944 arises out of an order passed by the Customs Excise and Service Tax Appellate Tribunal (for short the Tribunal ) on 24.4.2012. The revenue has claimed the following substantial questions of law:- (i) Whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of two wheelers falling under Chapter 87 of the Central Excise Tariff Act, 1985 and has availed Cenvat credit facilities in respect of tool kits and first aid kits sold along with two wheelers. During audit, it was found that the respondent has availed Cenvat credit amounting to Rs.72,34,801/- for the period 2007-08. The respondent was asked to provide details of the Cenvat Credit availed. It was found that during the period 2004-05 to 2008-09, the respondent has availed Cenvat credit on tool kits and first aid kits sold along with two wheelers to the tune of Rs.3,70,28,767/-. The revenue was of the view that Cenvat credit was not permissible under Rule 3(i) of Cenvat Credit Rules, 2002 on such product. After show cause notice, the Adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 alongwith 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 manufacture of final products or for any other purpose within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit commonly known as petrol and motor vehicles, used for providing any output service; Explanation 1.- The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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