TMI Blog2023 (8) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... ry to the contention of the learned Authorized Representative, the definition does not prescribe the part/component to be an essential accessory. As long as the input in question is an accessory, it qualifies to be an input as per Section 2(k) of Central Excise Act, 1944. It is not Revenue s case that the Helmet lock is not an accessory. Such a conclusion runs contrary to the classification approved by CBEC. As there is no change in the legal provisions for the subsequent period, credit is admissible in the previous period which is impugned in this case. Therefore, the impugned order is not legally sustainable and therefore, liable to be set aside. Appeal allowed. - Excise Appeal No. 1375 Of 2012 - FINAL ORDER No. 60232 / 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, Delhi-III, in the appellants own case , for a subsequent period , allowed the CENVAT Credit on Helmet locks, vide order dated 23/08/2012; Revenue has not appealed against this order and therefore, the issue attained finality . Learned Counsel submits that in view of the above the impugned order is liable to be set aside. Learned council relies on the following: (i) Order No.53-55/ SA/CEE/2012 dated 23.08.2012 passed by the learned Commissioner, Delhi-III (ii) Mehra Bros. Vs Joint Commissioner Officer, Madras- 1991 (51) ELT 173 (SC). (iii) Pragati Silicons Pvt. Ltd. Vs CCE, Delhi- 2007 (211) ELT 534 (SC). (iv) Annapurna Carbon Industries Vs State of A.P. (Civil Appeals No.630-631 of 1971 decided on March 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the contention of the learned Authorized Representative, the definition does not prescribe the part/component to be an essential accessory. As long as the input in question is an accessory, it qualifies to be an input as per Section 2(k) of Central Excise Act, 1944. It is not Revenue s case that the Helmet lock is not an accessory. Such a conclusion runs contrary to the classification approved by CBEC; Moreover, we find as per the various decisions cited, by the learned Counsel for Appellants, and the provisions of Motor Vehicle Act, Helmet (and lock thereof) is required to be supplied along with the motorcycles. This being a statutory provision, the department cannot argue that it is not an input for the manufacture of Motorcycles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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