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TMI Blog2012 (12) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... e necessary accessories of the motor vehicle as driving of the vehicle without those accessories would be violative of Rule 138(4)(b) of Central Motor Vehicle Rules, 1989. Thus, the appellant had 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 Rule 2(k)(i) of CRR and that the appellant had rightly availed the Cenvat credit in relation to tool kits - in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the tool kits were sold alongwith two wheelers defined as inputs under Rule 2(k) of Cenvat Credit Rules, 2002. Learned Counsel submits that as per definition of the inputs means the goods used in or in relation to the manufacture of final product and includes the accessories of the final products cleared alongwith final product. Learned Counsel has referred to Rule 138 of Central Motor Vehicle Rules, 1999 as amended makes it mandatory for the manufacturer to clear every vehicle alongwith 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, 1999. Thus, these inputs entitle the appellants to claim Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the matter of Tata Engineering & Locomotive Co. Ltd. v. Union of India - 1994 (72) E.L.T. 525 and also the judgment of the co-ordinated Bench of the Tribunal CESTAT in the matter of CCE, Delhi v. Maruti Udyog Ltd. - 2000 (120) E.L.T. 580 (Tribunal). 9. We have considered the rival contentions and perused the record. The issue for determination in this appeal is whether or not the tool kit indisputably sold by the appellant along with motorcycle fall within the purview of the definition of 'input' eligible for Cenvat credit under Rule 2(k)(i) of Cenvat Credit Rules, 2004. 10. In order to find answer to the aforesaid question, it is necessary to have a look at relevant Cenvat Credit Rules, 2004. Rule 3 of Cenvat Credit Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or vehicle. Clause 4(b) of Rule 138 makes it incumbent on driver of every vehicle to carry the tool kit prescribed by the manufacturer. Since carrying of the tool kit in the vehicle is obligatory for the driver, it can be safely inferred that tool kit and first aid kit are necessary accessories of the motor vehicle because driving of the vehicle without those accessories would be violative of Rule 138(4)(b) of Central Motor Vehicle Rules, 1989. Thus, we are of the view that the appellant had 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' in our view is squarely covered by the definition of 'input' given under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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