https://www.taxtmi.com/caselaws?id=233382 Where motor vehicles are fabricated on chassis supplied by customers and no Cenvat credit is taken on the duty paid on the chassis, the assessable value for excise exemption and aggregate clearance computation is to be confined to the fabrication work and need not include the chassis value. On that basis, the Revenue's objection was found prima facie unsustainable, and the appellant was held to have established a prima facie case for waiver of pre-deposit. The waiver application was allowed and recovery was stayed pending disposal of the appeals. en-us Wed, 20 Jun 2012 00:00:00 +0530 Tue, 30 Apr 2013 09:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233382 Where motor vehicles are fabricated on chassis supplied by customers and no Cenvat credit is taken on the duty paid on the chassis, the assessable value for excise exemption and aggregate clearance computation is to be confined to the fabrication work and need not include the chassis value. On that basis, the Revenue's objection was found prima facie unsustainable, and the appellant was held to have established a prima facie case for waiver of pre-deposit. The waiver application was allowed and recovery was stayed pending disposal of the appeals. Case-Laws Central Excise Wed, 20 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233382