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TMI Blog2017 (11) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... g and ignition coils are the part of auto mobile industries as per the definition of the imported items. When the duty was accepted by the Department than the appellant is entitled to the Cenvat credit - appeal allowed - decided in favor of appellant. - E/53019/2016 - A/56802/2017-EX[DB] - Dated:- 21-9-2017 - Dr. Satish Chandra, President And V. Padmanabhan, Member (Technical) Present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has filed present appeal. 3. With this background we heard Shri Hemant Bajaj, the Ld. Counsel for the appellant and Shri H.C. Saini, Ld. DR for the revenue. 4. From the record, it appears that these spark plugs and ignition coils form part of vehicles and therefore, fall within the scope of Sr. No.100 of the third schedule to the Central Excise Act, 1944. The processes carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. 6. On the other hand, Ld. DR justified the impugned order. 7. After considering the rival submissions, we are of the view that sparking plug is a part of the engine and the engine is the essential part of the auto mobile industries. Engine cannot start without sparking plug. So, the sparking plug and ignition coils are the part of auto mobile industries as per the definition of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent-assessee does not amount to manufacture there can be no question of levy of duty, and if duty is levied, Modvat credit cannot be denied by holding that there is no manufacture. The above ratio has been upheld by the Hon ble Supreme Court in the case of CCE v Creative Enterprises, 2009 (243) ELT S120 (SC). 9. In view of above, we are of the view that when the duty was accepted b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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