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2010 (9) TMI 1052 - AT - Central ExciseN/N. 6/2002-CE dated 01.03.2002 - The appellants were taking credit in respect of duty paid on chassis and paying normal rate of full duty on the motor vehicles by including the value of chassis - The case of the revenue is that as per the provisions of N/N. 6/2002 dated 01.03.2002 as amended, vide clause (IV) of Entry (I) of serial no. 214, the duty is payable on motor vehicle under chapter heading 87.04 of the Tariff at the rate of 16% subject to the condition no. 53 of the notification - Held that: - the issue involved in this appeal is already settled by the Tribunal in the case of HMM Coaches Ltd. vs. CCE [2008 (6) TMI 121 - CESTAT NEW DELHI], where it was held that if there was no bar on taking credit on chassis as a condition in the notification, then Rule 3(7) would not be applicable - appeal allowed - decided in favor of assessee.
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