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M/s. Man Trucks India P. Ltd. Versus Commissioner of Central Excise And ST, Bhopal

2018 (2) TMI 796 - CESTAT NEW DELHI

Valuation - fully manufactured motor vehicle cleared by the job worker - Revenue held a view that the job worker having cleared fully manufactured motor vehicle on behalf of the appellant to depot of the appellant for further sale, the correct valuation should be the transaction value of such motor vehicle and not the cost plus processing charge as adopted by the job worker. - Held that: - Admittedly, the manufacture of full vehicle is not carried up by the appellant in their premises - The .....

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ri Rahul Tangri, Advocate for the Appellants Shri S K Bansal, AR for the Respondent ORDER Per: B Ravichandran The appeal is against order dated 29.12.2015 of Commissioner (Appeals), Bhopal. The appellants are engaged in the manufacture of motor vehicles chassis. On completion of manufacture, after fitting the engine on the said chassis, they were clearing the same on payment of applicable Central Excise duty. The chassis with engine was cleared /removed to job worker who further manufactures the .....

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value of such motor vehicle and not the cost plus processing charge as adopted by the job worker. On this premise, the differential duty of ₹ 22,19,802/- was confirmed against the appellant for the period March, 2008 to October,2010. 2. The learned counsel for the appellant submitted that they were clearing on payment of duty the goods which they have manufactured namely, the chassis with engines. They have not followed the job worker procedure under notification No.214/86 and as such, the .....

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As such, no duty liability or differential duty can be confirmed on the appellant for fully manufactured vehicle which is done by third party on job work basis. 3. Learned AR supported the findings of the lower authorities and submitted that the job worker being not the owner of the goods could not arrive at the proper valuation and as such, the appellant remains the owner of the goods who should discharge the proper duty on full transaction value. 4. We have heard Shri Rahul Tangri and Shri S .....

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