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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 ..... t of the excise duty paid on “Sari Guard” and “Mirror Assembly”. Thus we are of the opinion that appellant has been able to make out a prima facie case for waiver of the condition of pre-deposit of duty demand, interest and penalty - Stay granted. - E/727/2012 - Stay Order No. 1633/2012-EX(BR)(PB) - Dated:- 27-9-2012 - Ajit Bharihoke and Shri Rakesh Kumar, JJ. Shri P.K. Ram, Advocate, for the Appellant. Shri I. Baig, AR, for the Respondent. 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of accessory of the final product i.e. motorcycles . As such, those are covered within the definition of Input . Thus it is contended that the impugned order confirming cenvat credit demand is not sustainable and the appellant has a strong prima facie case for waiver of condition of pre-deposit. 5. Ld. Shri I. Baig, AR for Revenue on the contrary has opposed the stay application and submitted that neither Sari Guard nor Mirror Assembly cleared along with motorcycles fall within the definition of Input . As such the impugned order confirming demand cannot be faulted. Thus he has urged for dismissal of the stay application. 6. We have considered the rival submissions. In order to appreciate the rival submissions, it would be use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motorcycles and, therefore, they fall within the definition of input . That being the case, prima facie the appellant has rightly availed cenvat credit in respect of the excise duty paid on Sari Guard and Mirror Assembly . Thus we are of the opinion that appellant has been able to make out a prima facie case for waiver of the condition of pre-deposit of duty demand, interest and penalty. 7. In view of the discussion above, we hereby dispense with the condition of pre-deposit of cenvat credit, interest and penalty by the appellant as a pre-condition for hearing of the appeal. Stay application is accordingly allowed and recovery of the cenvat credit demand confirmed by the impugned order, interest thereon and penalty is stayed till dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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