https://www.taxtmi.com/caselaws?id=254061 Exemption for motor vehicles manufactured on supplied chassis was held available where the notification covered vehicles made by a manufacturer other than the chassis manufacturer and required only that no CENVAT credit be taken on the chassis. The distinction between a condition requiring proof that duty on the chassis was paid and a condition omitting that requirement was treated as material, so non-production of duty payment evidence did not defeat the exemption. Once the exemption applied, the chassis value had to be excluded from the assessable value, and the principal-manufacturer sale value could not be adopted for duty computation at that stage. Pre-deposit was waived and stay against recovery granted pending appeal. en-us Tue, 20 May 2014 00:00:00 +0530 Fri, 07 Aug 2015 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254061 Exemption for motor vehicles manufactured on supplied chassis was held available where the notification covered vehicles made by a manufacturer other than the chassis manufacturer and required only that no CENVAT credit be taken on the chassis. The distinction between a condition requiring proof that duty on the chassis was paid and a condition omitting that requirement was treated as material, so non-production of duty payment evidence did not defeat the exemption. Once the exemption applied, the chassis value had to be excluded from the assessable value, and the principal-manufacturer sale value could not be adopted for duty computation at that stage. Pre-deposit was waived and stay against recovery granted pending appeal. Case-Laws Central Excise Tue, 20 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254061