https://www.taxtmi.com/caselaws?id=248297 Where body-built motor vehicles are manufactured on chassis supplied free of cost by the principal manufacturer and the finished vehicles are first sold through the principal's depots, valuation is governed by Rule 10A of the Central Excise Valuation Rules, 2000, not Rule 6 read with Section 4(1)(a) of the Central Excise Act, 1944. The depot sale price used for valuation must be treated as cum-duty price, with embedded duty backed out in computing assessable value. Questions of suppression of facts, extended limitation, and consequential penalty were not finally settled on the existing record and were remanded for fresh examination. en-us Thu, 22 May 2014 00:00:00 +0530 Sat, 07 Jun 2014 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248297 Where body-built motor vehicles are manufactured on chassis supplied free of cost by the principal manufacturer and the finished vehicles are first sold through the principal's depots, valuation is governed by Rule 10A of the Central Excise Valuation Rules, 2000, not Rule 6 read with Section 4(1)(a) of the Central Excise Act, 1944. The depot sale price used for valuation must be treated as cum-duty price, with embedded duty backed out in computing assessable value. Questions of suppression of facts, extended limitation, and consequential penalty were not finally settled on the existing record and were remanded for fresh examination. Case-Laws Central Excise Thu, 22 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248297