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2014 (1) TMI 110 - CESTAT NEW DELHIGoods produced on job work basis – Duty to be paid on value vehicles cleared by the principal manufacturer – Waiver of Pre-deposit – Held that:- Following Audi Automobiles vs. CCE, Indore [2009 (5) TMI 426 - CESTAT, NEW DELHI] - the activity of the body building would be treated as job work, even if substantial raw material is used by him and the provisions of Rule 10A of the Central Excise Valuation Rules would be applicable and accordingly the duty would be payable on the price on which the fully finished vehicles are sold by the principle manufacturer - the appellants are directed to deposit the entire amount of duty demand – upon such submission rest of the duty to be waived till the disposal – Stay granted.
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