2023 (8) TMI 119

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....i 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. Revenue argues that CENVAT credit is not ....

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....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 finality . Learned Counsel submits that in view ....

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.... 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. Shri Siddharth Jaiswal assisted by Ms. Shivani, Learned Authorized Representative, appearing for Revenue, reiterat....

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....finition 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 conclusion runs contrary to the classification approved by CBEC; Moreover, we find as per the various decisions cited,....