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TMI Blog2012 (9) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. ORDER The Appellant are manufacturer of two wheelers. They clear the motor cycles duly fitted with "Sari Guard" and "Mirror Assembly" on payment of excise duty calculated on the transaction value inclusive of the value of "Sari Guard" and "Mirror Assembly". 2. The point in issue is as to whether the appellant would be eligible for cenvat credit in respect of "Sari Guard" and "Mirror Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the appellant has preferred this appeal. Along with appeal, stay application has been moved seeking waiver of condition of pre-deposit. 4. Ld. Shri P.K. Ram, Advocate pressing for waiver of condition of pre- deposit has pleaded that "Sari Guard" as well as "Mirror Assembly" are the safety devices for Drivers, Passengers and Road Users and in view of Rule 123 and 128(13) of Central Motor Vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissal of the stay application. 6. We have considered the rival submissions. In order to appreciate the rival submissions, it would be useful to have a look on the relevant Motor Vehicles Rules which are reproduced below : Safety devices for Drivers, Passengers and Road Users 123. Safety devices in motor cycle. - No motor cycle shall be constructed without provision for a permanent hand grip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owder type located near the engine compartment. ............... ............... On reading of the above rules, which fall within the heading "Safety devices for Drivers, Passengers and Road Users, it is evident that "Sari Guard" is an essential safety component of a motor cycles. As regards the "Mirror Assembly" we are of the view of that the same is also a safety component of a motor cycle. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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