TMI Blog2017 (3) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the same cannot be said to the finished goods ready for sale - the appellant is entitled to avail cenvat credit on saree guard - appeal allowed - decided in favor of appellant. - E/1735/2012 - Final Order No: 60220/2017 - Dated:- 6-2-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri. Manish Gaur, Advocate - for the appellant Sh. Satyapal, AR - for the respondent ORDER The appellant is in appeal against the impugned order on account of denial of cenvat credit on saree guards. 2. The brief facts of the case are that the appellant is engaged in the manufacture of scooters and motorcycles. The appellant availed cenvat credit on inputs namely saree guards during the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that whether the appellant is entitled to avail cenvat credit on saree guard which have been attached to the vehicle cleared by the appellant. 8. As per Rule 123 of the Central Motor Vehicle Rules, 1989 which is extracted as under: 123. Safety device in motor cycle.- No motor cycle which has provision for pillion rider shall be constructed without provision for a permanent hand grip on the side or behind the driver s seat and a foot rest and a protective device covering not less than half of the rear wheel so as to prevent the clothes of the person sitting on the pillion from being entangled in the wheel. the appellant is under a statutory obligation to sale the motor cycle with the provisions of the saree guard cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.R. 473 (Tribunal)] has not been accepted by Revenue and against that filing of appeal has been recommended. 2. We find that the CESTAT order allowing Cenvat credit in respect of tool kit in respect of M/s. Hero Motocorp Ltd. (supra) has not been set aside by any competent Court. It is not disputed that all three impugned items are cleared along with the motor cycle and the value thereof is included in the assessable value of the motor cycle. The Punjab Haryana High Court in its judgment dated 9-5-2013 in CEA No. 52 of 2012 [2014 (303) E.L.T. 193 (P H)] while allowing Cenvat credit in respect of tool kits and first aid kits to M/s. Honda Motorcycle Scooter India Pvt. Ltd., inter alia, observed that the definition of inputs shows ..... X X X X Extracts X X X X X X X X Extracts X X X X
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