TMI Blog2013 (4) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... avail the Cenvat credit of the duty paid on chasis, the value of the motor vehicle so fabricated in his factory premises would be the value excluding the value of the chasis; but if a person who wants to avail the benefit of exemption notification, value needs to be enhanced by inclusion of the value of chasis. Tribunal find that this is not the intent of the legislation at least in this Chapter heading note and Chapter 87. Accordingly, the application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of the appeals. - E/464-465/2011 - 1026-1027/2012-WZB/AHD - Dated:- 20-6-2012 - S/Shri M.V. Ravindran, B.S.V. Murthy, JJ. REPRESENTED BY : Shri Vipul Khandhar, Chartered Accountant, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id clause for computing the aggregate value of the clearances. He would also take us through the Notification No. 6/2002 as amended from time to time and submits that if the appellant would not have availed the benefit of SSI exemption, the value for the purpose of discharge of duty liability of the appellant s fabrication work would be the value minus the value of the chasis on the condition that no Cenvat credit is taken of the duty paid on chasis. He would submit that the judgment of this Tribunal in the case of Ganesh Chandra Ghosh v. C.C.E., Thane - 2011 (273) E.L.T. 129 (Tri.-Mumbai), will cover the issue in his favour. He would also submit that the judgment of the Tribunal in the case of Mukul Engineering Works v. C.C.E., Thane - 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson who does not avail the benefit of exemption notification of special purpose vehicle or is not eligible for the same and if he does not avail the Cenvat credit of the duty paid on chasis, the value of the motor vehicle so fabricated in his factory premises would be the value excluding the value of the chasis; but if a person who wants to avail the benefit of exemption notification, value needs to be enhanced by inclusion of the value of chasis. Prima facie, we find that this is not the intent of the legislation at least in this Chapter heading note and Chapter 87. 8. In our considered view, the appellant has made out prima facie case for waiver of pre-deposit of amounts involved. Accordingly, the application for waiver of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
