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2018 (11) TMI 1752 - AT - Central ExciseShort levy of central excise duty - appellants have been fabricating the tipper bodies for original equipment manufacturers like M/s Tata Motors Ltd. and M/s Ashok Leyland Ltd., on the duty paid chassis is supplied to the appellant by the OEM manufacturers - Rule 10A of Central Excise Valuation Rules (Determination of Price of Excisable Rules, 2000) - HELD THAT:- This issue has already been decided by this Tribunal in the case of the appellant himself in M/S COMMERCIAL ENGINEERS & BODY BUILDERS PVT. LTD. VERSUS CCE, JABALPUR [2018 (10) TMI 456 - CESTAT NEW DELHI] where the matter was remanded back for reconsideration. Appeal allowed by way of remand.
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