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TMI Blog2013 (6) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ds which are part of the original equipment are entitled to Cenvat credit as per definition of 2(k)(i). Decisions in Tata Engineering & 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee- respondent is engaged in manufacture 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spirit, commonly known as petrol, used in or 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into consideration by the Larger Bench in the judgment reported as Bajaj Auto Limited (supra) and also order of the Supreme Court. The Tribunal has found that the Tata Engineering & Locomotive Co. Ltd. (supra) decided by the Patna High Court considered the matter of manufacture, sale and clearance of motor vehicle chassis and not motor vehicles. For motor vehicle, the tool kit and the first aid kit has to be part of the vehicle before the same can be put to use. In view of the above discussion and the larger Bench Order of the tribunal, we do not find any substantial question of law arises for consideration.
In view of the above, we do not find any merit in the present case and the same is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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