https://www.taxtmi.com/caselaws?id=246301 Activities undertaken on imported motor vehicle chassis and on body-built vehicles were examined for whether they amounted to manufacture under Section 2(f) of the Central Excise Act, 1944. The text states that the chassis were processed as required under the Motor Vehicles Rules and then sent to job workers for body building on duty-paid goods, with duty paid at clearance after reversal of credit. Applying the settled test that a process incidental or ancillary to completion of a marketable or commercially distinct product can constitute manufacture, the Tribunal found a prima facie case for the applicants and granted waiver of pre-deposit and stay of recovery pending appeal. en-us Mon, 21 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246301 Activities undertaken on imported motor vehicle chassis and on body-built vehicles were examined for whether they amounted to manufacture under Section 2(f) of the Central Excise Act, 1944. The text states that the chassis were processed as required under the Motor Vehicles Rules and then sent to job workers for body building on duty-paid goods, with duty paid at clearance after reversal of credit. Applying the settled test that a process incidental or ancillary to completion of a marketable or commercially distinct product can constitute manufacture, the Tribunal found a prima facie case for the applicants and granted waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Mon, 21 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246301