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2014 (12) TMI 405 - CESTAT BANGALOREWaiver of pre deposit - Manufacture of fully built vehicles on the chasis - Benefit of Notification No.6/2006 dt.01/03/2006 - whether the appellant is eligible for the benefit of the notification or not - Held that:- Value of the purpose of payment of central excise duty has to be the price at which the goods are sold by the principal manufacturer, that question would arise only when it is decided that the benefit of the notification claimed by the appellants is not admissible. The benefit is admissible, automatically the value of the chasie will have to be deducted 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.
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