https://www.taxtmi.com/caselaws?id=218847 At the prima facie stage, exemption from pre-deposit was denied in part because the buses supplied to DMRC did not satisfy the conditions for being treated as machinery, equipment or rolling stock of DMRC, and the ownership and inventory requirements were not shown on the record. The alternative exemption for motor vehicles also failed because the condition that duty must have been paid on the chassis was not met. The vehicles were treated as complete motor vehicles, so duty was assessable on the value of the entire vehicle rather than only the bus body. Partial interim relief was therefore limited to a directed deposit, with the balance demand and penalties stayed. en-us Mon, 30 Jan 2012 00:00:00 +0530 Tue, 27 Nov 2012 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218847 At the prima facie stage, exemption from pre-deposit was denied in part because the buses supplied to DMRC did not satisfy the conditions for being treated as machinery, equipment or rolling stock of DMRC, and the ownership and inventory requirements were not shown on the record. The alternative exemption for motor vehicles also failed because the condition that duty must have been paid on the chassis was not met. The vehicles were treated as complete motor vehicles, so duty was assessable on the value of the entire vehicle rather than only the bus body. Partial interim relief was therefore limited to a directed deposit, with the balance demand and penalties stayed. Case-Laws Central Excise Mon, 30 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218847