https://www.taxtmi.com/caselaws?id=246615 Sari guard and mirror assembly cleared with motorcycles were treated, prima facie, as accessories because motor vehicle safety requirements showed both items were essential safety components. On that basis, they fell within the meaning of inputs under Rule 2(k) of the Cenvat Credit Rules, 2004, and the appellant established a strong prima facie case for interim relief. Waiver of pre-deposit was therefore granted, and recovery of the confirmed credit demand, interest and penalty was stayed pending disposal of the appeal. en-us Thu, 27 Sep 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246615 Sari guard and mirror assembly cleared with motorcycles were treated, prima facie, as accessories because motor vehicle safety requirements showed both items were essential safety components. On that basis, they fell within the meaning of inputs under Rule 2(k) of the Cenvat Credit Rules, 2004, and the appellant established a strong prima facie case for interim relief. Waiver of pre-deposit was therefore granted, and recovery of the confirmed credit demand, interest and penalty was stayed pending disposal of the appeal. Case-Laws Central Excise Thu, 27 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246615