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2013 (7) TMI 433 - AT - Central ExciseManufacturing of special purpose vehicle - Benefit of Notification NO. 6/2002-CE dated 1.3.2002 and subsequent Notification No.06/2006-CE dated 1.3.2006 – Condition for benefit of the Notifications - Duty is payable on the equipments used in the manufacture of Special Purpose Vehicle - Benefit of the Notifications denied on the ground that the appellants have not fulfilled the conditions of the Notifications – Held that:- The exemption (from payment of duty) is available provided excise duty has been paid on the chassis and the equipment used in its manufacture - Excise duty has been paid on the chassis. Excise duty has also been paid on all the inputs used in the manufacture of this vehicle – Incorrect reasoning given by Revenue that ‘equipment used' in the notification refers to the final body manufactured by the appellants - The term ‘equipment' used in the notification necessarily refers to the material and the inputs which have gone into manufacturing the special purpose motor vehicle - Appellants are covered by the exemption notification - Appellants are entitled to the benefit of the exemption notification following the judgment in the case of Hydraulic Industries [2002 (10) TMI 105 - SUPREME COURT OF INDIA] Matter is remanded for de novo adjudication keeping all issues open.
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