Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 422 - AT - Central ExciseBenefit of N/N. 3/2001-CE dated 1.3.2001 and N/N. 6/2002-CE dated 1.3.2002 - manufacture of motor vehicle bodies for chassis - denial of exemption on the ground that respondent has availed the credit on other inputs - Held that: - the exemption is available to the respondent if the vehicles are manufactured out of chassiss falling under chapter heading 87.06 on which the duty of excise has been paid and no the credit of duty paid on other inputs for fabrication of bodies of that chassis has been taken - Admittedly in this case the respondent has taken the credit on other inputs, therefore, the respondent is not entitled for exemption. The respondent has not paid the amount of 8% of the value of chassis at the time of clearance of motor vehicle, therefore, the respondent has not paid the correct amount under Rule 6 (3) (b) of CCR, 2001 - demand of duty alongwith interest upheld. Penalty - As there is a difference opinion on the issue of imposing penalty on the respondent, therefore the matter be placed before the Hon’ble President to appoint third Member to resolve - Whether in the facts and circumstances of the case, the penalty on the respondent can be imposed or not ?
|