9911796707
TMI Blog2013 (1) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... old by the appellant along with final product and their cost is included in the same Held that:- Driving of the vehicle without tool kit and first aid kit accessories would be violation of Rule 138 of Central Motor Vehicle Rules, 1989 The appellant had supplied the tool/first aid kits to the buyers as per statutory requirements under Central Motor Vehicle Rules, 1989 as accessories to be used in relation to the manufacture of vehicle. Thus, both squarely covered by the definition of ‘input’ given under Rule 2(k)(i) of CCR, 2004 and that the appellant had rightly availed the Cenvat credit. In favour of assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... osit of duty demand, interest and penalty. 4. Today the matter was listed for hearing on stay application. Since this is a covered matter and short issue is involved with the consent of the parties, we have dispensed with the condition of pre-deposit and proceeded to hear the argument on appeal. 5. Shri A.R. Madhav Rao, learned Counsel for the appellant has assailed the impugned order on the ground that the order has been passed ignoring the basic provisions of law. Expanding on argument, learned counsel for the appellant submitted that tool/first aid kits which were admittedly sold as accessories along with two wheelers fall within the ambit of the definition of 'input' as given in Rule 2(k) of Cenvat Credit Rules, 2002. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessories as envisaged under Rule 57A of Central Excise Rules, 1944 or Rule 2(k)(i) of Cenvat Credit Rules, 2002 as the aforesaid kits are "bought out items" which are neither fitted with motorcycle/two wheelers nor are used in or in relation to the manufacture of motorcycles by the appellant. Thus it is contended that the adjudicating authority has rightly disallowed the Cenvat credit availed in respect of tool/first aid kits as inputs and confirmed the duty demand against the appellant. Shri Pathak has thus urged for dismissal of the appeal. 8. We have considered the rival contentions and perused the record. The issue for determination in this appeal is whether or not the tool/first aid kits indisputably sold by the appellant along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04? 12. Undisputedly, the tool/first aid kits are sold by the appellant along with final product and their cost is included in the same. 13. Rule 138 of Central Motor Vehicle Rules, 1989 as amended upto date deals with signals and additional safety measures for motor vehicle. Clause (4)(b) of Rule 138 makes it incumbent on driver of every vehicle to carry the tool kit prescribed by the manufacturer. Sub-clause (4)(d) of Rule 138 makes it incumbent on driver of the vehicle to carry first aid kit containing a tube of antiseptic cream containing 0.5% of Centrimide BP, in a non-greasy base, sterilized dressings, sterilized elastic plaster, waterproof plaster, gauze and elastic bandage for wounds and burns. Since carrying of the tool ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
