TMI Blog2014 (8) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that an independent body builder building body on the chassis received from chassis manufacturers on which cess has been paid, would not be liable to pay Automobile Cess once again. In view of this we are prima facie view that appellant have strong prima facie case in their favour and, therefore, the requirement of pre-deposit of Automobile Cess demand, interest thereon and penalty is waived for hearing of the appeal and recovery thereof is stayed - Stay granted. - E/58862-58863/2013-EX(DB) - - - Dated:- 4-3-2014 - G Raghuram And Rakesh Kumar JJ. For the Appellant : Shri Gagan Kohli, Adv. For the Respondent : Shri Yashpal Sharma, (AR) PER : Rakesh Kumar 1.1 The Appellant in their factory at Ambala-Chandigarh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Heard both the sides in respect of stay application. 3. Sh. Gagan Kohli, Advocate, learned counsel for the appellant pleaded that the appellant are engaged in the activity of building and mounting of body on chassis received by them M/s. Swaraj Mazda Limited (SML), that M/s. SML had paid Automobile Cess at the applicable rate on the chassis at the time of their clearance, that in view of Board's Circular No. 41/88 dt.31.08.88 issued in consultation with the Ministry of the Industry, no Cess shall be payable by an independent body builder who builds a body on chassis received from a chassis manufacturer who has paid automobile Cess on the chassis, that based on this Circular, Tribunal in the cases of Harish Industries Vs. CCE r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture includes any process which is specified in relation to any goods in the Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture, that in term of chapter Note 5 to Chapter 87, building of body on chassis is deemed to be manufacture, that since building of body on chassis amounts to manufacture, the Automobile Cess would be attracted on building of body on a chassis, even if chassis manufacturer has paid the cess, and that in view of this, there is no infirmity in the impugned order as such this is not a case for total waiver from the requirement of pre-deposit. 5. We have considered the submissions from both the sides and perused the records. Prima facie we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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