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2012 (11) TMI 862 - CESTAT, NEW DELHIWaiver of pre-deposit – manufacture of bodies of buses on the chassis received by them - complete vehicle was cleared by them claiming the benefit of Sl. No. 90 of Notification No. 6/2006-C.E. - In terms of the said Sl. No. of the Notification, all items of equipment including machinery and rolling stock procured by and on behalf of DMRC are exempted subject to condition No. 18 – Held that:- Buses cannot be considered to be either equipment or machinery or rolling stock procured by DMRC for use in various projects - value of the entire final product including the value of the parts, supplied by others is required to be taken into consideration. As the appellants have cleared the full and complete motor vehicles, they are under a legal obligation to pay duty on the entire value of the vehicle and not on the bus bodies being manufactured by them. - Appellant directed to make pre-deposit of Rs. 20 Lakhs
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