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2016 (11) TMI 1531 - CESTAT NEW DELHIDemand of differential duty - for constructing the fabricated bodies on the chassis, the assessee has sent some chassis at Mandla branch who after constructing the fabricated bodies returned to Jabalpur unit and later on, handed over to Tata Motors who had supplied the chassis - Held that: - it appears that this issue was already decided by the Tribunal in assessee’s case Commercial Engineers & Body Builders Co. Ltd. Versus Commissioner of Central Excise Bhopal [2016 (8) TMI 120 - CESTAT NEW DELHI], where the Tribunal has remanded the matter back to the adjudicating authority for fresh decision with the direction to decide the assessee’s liability to pay the differential duty and if payable, to decide the quantum of the same after examining the aspect of availability of cenvat credit of duty paid on the chassis. Matter remanded back to the adjudicating authority for fresh decision - appeal is allowed for statistical purpose.
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