https://www.taxtmi.com/caselaws?id=207639 Building a bus body on a chassis was treated as manufacture of a motor vehicle under Chapter Note 5 to Chapter 87, so an independent bus body builder could not be characterised as a mere non-manufacturing claimant. On that basis, the bar to maintaining a refund claim for unutilised CENVAT credit under Rule 5 of the Cenvat Credit Rules, 2004 was unsustainable, and the appellant was held eligible to file the refund claim. The remaining merits-related requirements for sanction of the refund were left to be reconsidered by the appellate authority. en-us Thu, 08 Sep 2011 00:00:00 +0530 Wed, 13 Nov 2013 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207639 Building a bus body on a chassis was treated as manufacture of a motor vehicle under Chapter Note 5 to Chapter 87, so an independent bus body builder could not be characterised as a mere non-manufacturing claimant. On that basis, the bar to maintaining a refund claim for unutilised CENVAT credit under Rule 5 of the Cenvat Credit Rules, 2004 was unsustainable, and the appellant was held eligible to file the refund claim. The remaining merits-related requirements for sanction of the refund were left to be reconsidered by the appellate authority. Case-Laws Central Excise Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207639