https://www.taxtmi.com/caselaws?id=94594 Excise duty on motor vehicles is chargeable on manufacture by the actual manufacturer, not on a later depot sale by the chassis supplier. Where duty-paid chassis were sent to independent body builders who completed the buses and discharged duty on the finished vehicles, the original supplier could not be treated as the manufacturer again merely because it sold the buses through its depots. The depot invoice price, which reflected trading margin and other post-manufacturing additions, could not be adopted as the assessable value for a second levy on the same completed vehicle. On the same basis, the suppression allegation and related penalty had no sustainable foundation. en-us Thu, 30 Nov 1995 00:00:00 +0530 Fri, 02 Dec 2011 12:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94594 Excise duty on motor vehicles is chargeable on manufacture by the actual manufacturer, not on a later depot sale by the chassis supplier. Where duty-paid chassis were sent to independent body builders who completed the buses and discharged duty on the finished vehicles, the original supplier could not be treated as the manufacturer again merely because it sold the buses through its depots. The depot invoice price, which reflected trading margin and other post-manufacturing additions, could not be adopted as the assessable value for a second levy on the same completed vehicle. On the same basis, the suppression allegation and related penalty had no sustainable foundation. Case-Laws Central Excise Thu, 30 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94594