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TMI Blog2023 (10) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicles falling under Chapter Sub Heading 8702 9099 of Central Excise Tariff Act, 1985 on the duty paid chassis received from the customers. During the period in question i.e. from December 2006 to July 2007, the appellants were undertaking body building activity for M/s. Ashok Leyland Ltd. on the duty paid chassis supplied to them and on completion of body building, they returned the same to M/s. Ashok Leyland Ltd. on payment of applicable duty on the value of the body building activity. They availed cenvat credit on the materials used for body building of the chassis supplied by M/s. Ashok Leyland Ltd. under Notification No. 6/2006-CE dated 01/03/2006 (Sl. No. 41 (ii)). They also undertake body building for M/s. NEKRTC and others on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC. He has submitted that during the period December 2006 to July 2007, they have cleared 55 numbers of vehicles by availing benefit of exemption Notification No. 6/2006-CE dated 01/03/2006 [Sl. No. 39(i)] without payment of duty. The cenvat credit of Rs. 4,14,000/- (Rupees Four Lakhs Fourteen Thousand only) reversed by them on the instance of the internal audit party even though they have not availed any credit on the inputs used in the fabrication of the said 55 numbers of vehicles. He has submitted that the appellant has meticulously maintained separate accounts in their factory premises of the inputs used in the fabrication/body building of motor vehicles where they have availed benefit of Notification No. 6/2006-CE dated 01/03/2006 rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period December 2006 to July 2007 to NEKRTC and others on the activity of body building carried out by the appellant on the duty paid chassis. We find that pursuant to the visit of audit, the appellant was directed to reverse cenvat credit of Rs. 4,14,000/- (Rupees Four Lakhs Fourteen Thousand only) on the ground that credit on inputs have been availed that were used in the manufacture/fabrication of 55 numbers of motor vehicles on the duty paid chassis supplied to M/s. NEKRTC and others. Accordingly, the appellant had complied with the said objection of the audit team even though they have not accepted the fact of availing of cenvat credit on inputs used in the manufacture of said 55 vehicles. Later, in their reply to the show-cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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