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2012 (5) TMI 381 - AT - Central ExciseExemption Notification No. 4/97-C.E. - condition for availment of availability of this exemption is that no credit of duty paid on the chassis had been taken - appellant had received chassis on which LPG tank fabricated had been mounted and there is no dispute that no MODVAT credit of duty paid on chassis had been taken - objection of the department is that the explanation to this entry does not cover the running gear and hence the value of running gear would be includable in the assessable value of the goods - Held that:- for the purposes of exemption under this Notification, it is not correct to make distinction between chassis and running gear, when what was supplied by the assessee to the customers was chassis and the assessee had only done the body building on the chassis, therefore, the benefit of exemption under Notification No. 4/97-C.E., cannot be denied [Mukul Engineering Works (2010 (3) TMI 605 - CESTAT, MUMBAI)] appeal is allowed
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