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2017 (11) TMI 1325 - CESTAT NEW DELHIValuation - appellant is engaged in manufacturing Tippers and Truck body and mounted the tippers and truck body on the chassis supplied by M/s. Tata Motors Ltd. - CENVAT credit availed on duty paid chassis - case of Revenue is that valuation will have to be done under Rule 10A of the Central Excise Valuation Rules, 2000 - Held that: - an identical issue has came up before the Tribunal as M/s. Audi Automobiles vs. CCE, Indore [2009 (5) TMI 426 - CESTAT, NEW DELHI], where it was held that the said firms had cleared the goods in relation to the body fabricating and mounting on the chassis which were supplied to the said firms free of cost by the manufacturer of chassis. Being so, the activity for the purpose of valuation would squarely fall under Rule 10A and not under Rule 6 - duty upheld - penalty set aside - appeal allowed in part.
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