2023 (8) TMI 119

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....L ) Shri Sriniwas Kotni and Shri Akshay Kumar , Advocate for the Appellant Shri Siddharth Jaiswal and Ms. Shivani , Authorised Representative for the Respondent ORDER Per : P. ANJANI KUMAR Vide the impugned order, dated 19/03/2012, passed by Commissioner Central Excise Delhi-03 Gurgaon, Revenue demands CENVAT credit of Rs.2,82,34,630/- from the appellant, M/s Hero Moto Corp I Ltd. R....

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....classification under heading no. 87.14 of Central Excise Tariff Act, 1985; CBEC vide Circular No. 24/90-CX-4 dated 11/07/1990 has accepted the said classification; Commissioner, Delhi-III, in the appellants own case , for a subsequent period , allowed the CENVAT Credit on Helmet locks, vide order dated 23/08/2012; Revenue has not appealed against this order and therefore, the issue attained finali....

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.... Vs Hero Honda Motors Ltd.- 2015 (329) ELT 930 (Tri. Del.) (ix) CCE Vs Honda Motorcycle & Scooter India P. Ltd.- 2014 (303) ELT 193 (P&H). (x) Honda Motorcycle & Scooter India P. Ltd. Vs CCE- 2012 (282) ELT 533 :: 2012 (27) STR 473. (xi) Interim Order dated 22.09.2015 passed by the Hon'ble Madras High Court in the case of R. Muthukrishnan Vs R. Mallika and Ors. 3. Shr....

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....d, credit cannot be denied. Moreover, contrary to the contention of the learned Authorized Representative, the definition does not prescribe the part/component to be an essential accessory. As long as the "input" in question is an accessory, it qualifies to be an "input" as per Section 2(k) of Central Excise Act, 1944. It is not Revenue's case that the Helmet lock is not an accessory. Such a concl....