2014 (10) TMI 931

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....S. Ganesh, Sr. Advocate and P.K. Ram, Advocate, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Revenue has filed this appeal against Order-in-Original No. 53-55/SA/CCE/2012, dated 21-8-2012. In terms of the said Order-in-Original the Commissioner has allowed the Cenvat credit in respect of mirror assembly, sari guard and tool kit. The Revenue has filed the appeal on the ground....

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.... M/s. Hero Motocorp Ltd. (supra) has not been set aside by any competent Court. It is not disputed that all three impugned items are cleared along with the motor cycle and the value thereof is included in the assessable value of the motor cycle. The Punjab & Haryana High Court in its judgment dated 9-5-2013 in CEA No. 52 of 2012 [2014 (303) E.L.T. 193 (P & H)] while allowing Cenvat credit in respe....