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Hyva India (Pvt) Ltd Versus Commissioner of Central Excise Belapur

2016 (11) TMI 311 - CESTAT MUMBAI

Charge differential Central Excise duty - amount received from vehicle manufacturers for undertaking rectification/upgradation / replacing of leaf springs in chassis, which were sent to them for body building - Held that:- The chassis is manufactured by the motor-vehicle manufacturer along with the leaf springs for fabrication of body. The leaf springs cannot be identified as independent of chassis on which duty is paid as manufactured item, by the manufacturer. Secondly, we find that Notificati .....

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there cannot be any demand on the said value/amount received by the appellant for modification / replacement of the leaf springs before fabricating the body on the said chassis. See Mukul Engineering Works v. Commissioner of Central Excise (2010 (3) TMI 605 - CESTAT, MUMBAI) wherein held that the chassis includes running gear, is already included in the value of the chassis when it was cleared for body building on payment of duty. In view of the foregoing, we hold that the impugned order is uns .....

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h sides and perused the records. 3. The issue that arises for consideration in this appeal is whether the appellant is required to discharge differential Central Excise duty on the amount received by them from vehicle manufacturers for undertaking rectification/upgradation / replacing of leaf springs in chassis, vÅ1ich were sent to them for body building. Undisputedly, appellant is engaged in the activity of body building on the chassis sent to them, discharges the duty liability on the bo .....

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Revenue wants to tax this amount as an amount received for manufacture of chassis. 4. The first appellate authority has come to the conclusion that replacement "modification of the spring leaf is done to make chassis suitable for fitment of the tipper-body and without this modification/ replacement it could not be fitted with the tipper body, hence, this has to be treated as a part of the manufacture of body of motor vehicles and dumpers. We do not find this reasoning recorded by the firs .....

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