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CENVAT Credit Approved for Helmet Locks as Essential Motorcycle Accessories, Supported by CBEC Classification.

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....CENVAT Credit - input - Helmet lock, supplied along with the Motorcycles - essential accessory of the Excisable goods or not - 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. - Credit allowed - AT....

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CENVAT Credit Approved for Helmet Locks as Essential Motorcycle Accessories, Supported by CBEC Classification.