TMI Blog2014 (12) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... cted and in such a case, the value has to be naturally work out separately since what is being sold is only chasis and not a fully built vehicle by the principal manufacturer to the customers. - appellant is eligible for the benefit of Sl.No.41 of the notification, the question of adoption of value on which the goods are sold by ALL to the ultimate customer would not be relevant for determination of assessable value of fully built vehicles manufactured by the appellants. Therefore the requirements of pre-deposit is waived and stay against recovery is granted during the pendency of appeal - Stay granted. - E/28594/2013-DB - Misc. Order No. 21233/2014 - Dated:- 20-5-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the notification does not require that duty should have been paid and when duty itself has not been paid, the obvious conclusion according to the Revenue is that the benefit of notification would not be available. If duty is paid and CENVAT Credit is not taken, then only the benefit would be admissible. 2. Learned AR relied upon the decision of this Tribunal in the case of Hyva (India) Pvt. Ltd. Vs. CCE, Belapur [2013 (292) ELT 59 (Tri. Mum.)] to submit that the procedure adopted by the Revenue is in accordance with the precedent decision of the Tribunal. 3. We have considered the submissions made by both the sides. While there cannot be any dispute that according to the decision of this Tribunal in the case of Hyva (India) Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16% - (iii) for the transport of not more than six persons, excluding the driver, including station wagons; 24% - (iv) for the transport of goods, other than petrol driven; 16% (v) for the transport of goods, other than mentioned against (iv) above. 24% - (2) Vehicles of heading 8716 manufactured by a manufacturer, other than the manufacturer of the chassis 16% 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hassis for further manufacture of such vehicle. 6. The difference between condition no.9 and 10 was explained by the learned counsel by pointing out that in Sl.No.39 it has been stated that if manufactured out chasis falling under heading 8706 on which duty of excise has been paid and no credit is taken whereas in the case of condition no.10, on which duty has been paid is non-existent. In our opinion, this is significant distinction and this shows that the submission by the learned counsel that if no duty is paid also, benefit of condition no. 10 would be available. 7. As already observed by us above, once it is held that the appellant is eligible for the benefit of Sl.No.41 of the notification, the question of adoption of value on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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