Case Law Details
Hero Motorcorp Ltd. Vs Commissioner of Central Excise (CESTAT Chandigarh)
In the case of Hero Motorcorp Ltd. vs. Commissioner of Central Excise (CESTAT Chandigarh), an important legal battle unfolded. This article delves into the details of the case, the arguments presented, and the final verdict delivered by the CESTAT Chandigarh.
Background of the Case: The case revolves around an impugned order passed by the Commissioner of Central Excise, Delhi-III, dated 10.04.2012. This order involved the recovery of cenvat credit under the provision of Rule 14 of Cenvat Credit Rules, 2004, along with interest and penalties, in connection with the manufacture and clearance of two-wheelers and their spares by Hero Motorcorp Ltd.
The Dispute: The crux of the dispute was whether Hero Motorcorp Ltd. was entitled to avail cenvat credit on Mirror Assembly (left and right) and Sari Guard, as per the Cenvat Credit Rules, 2004. The department contested that the company was not eligible for this credit.
Legal Proceedings: The appellant filed responses to the show cause notices, and after due process, the Commissioner confirmed the demand. Subsequently, Hero Motorcorp Ltd. filed two appeals challenging this decision.
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