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2016 (12) TMI 222 - AT - Central ExciseValuation - chassis cleared by the appellant to body builder who after building the body cleared the complete vehicle to the depot of the appellant for sale by appellant - valuation u/r 8 of Valuation Rules, 2000 or as per Section 4 (1) (a) of the Central Excise Act, 1944 - Held that: - On the first issue whether at all there is a sales of chassis to the body builder, we note that the appellants were clearing the same under a contract to built chassis thereafter deliver to the depots for final sale as vehicle to the intended buyers. The body builder is not buying the chassis from the appellant. There is no sale of chassis to the body builder. No evidence to that effect has been submitted. Further it is clear by the appellant own admission the body built vehicle is cleared from the body builder to the depot of the appellant and sold from there to the customers by the appellant. This clearly shows that there can be no sale of chassis separately to the body builder. We note that transaction value in terms of Section 4 (1) (a) cannot be arrived at based on costing figures provided by the corporate office of the appellant. Whereas the appellants claimed in the written submission before the Tribunal that they had sale of similar chassis to unrelated buyers. Now, this aspect requires verification with documents. In case the appellants were having independent sales of similar chassis, ex-factory, then the valuation of chassis cleared to body builder during the relevant period can be arrived at based on such independent transaction value. This aspect is required to be verified by the Original Authority. Accordingly, the matter is remanded back to the Original Authority for re-adjudication afresh - appeal allowed by way of remand.
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