https://www.taxtmi.com/caselaws?id=268920 Self-propelled construction and earth-moving equipment were treated as falling within the broad expression "automobiles" for the relevant excise scheme, so parts, components and assemblies used in those machines were covered. Packing, repacking, labelling and even tagging of unpacked parts by part number were held to amount to manufacture under Section 2(f)(iii). Where suppression and non-registration were found, the extended limitation period and penalty provisions were applicable. For valuation under Section 4, cum-duty treatment was accepted. The matter was remanded only for scrutiny of CENVAT credit records, while confiscation and penalty issues were partly sustained and partly set aside depending on proof and availability of the goods. en-us Thu, 08 Oct 2015 00:00:00 +0530 Tue, 08 Jun 2021 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268920 Self-propelled construction and earth-moving equipment were treated as falling within the broad expression "automobiles" for the relevant excise scheme, so parts, components and assemblies used in those machines were covered. Packing, repacking, labelling and even tagging of unpacked parts by part number were held to amount to manufacture under Section 2(f)(iii). Where suppression and non-registration were found, the extended limitation period and penalty provisions were applicable. For valuation under Section 4, cum-duty treatment was accepted. The matter was remanded only for scrutiny of CENVAT credit records, while confiscation and penalty issues were partly sustained and partly set aside depending on proof and availability of the goods. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268920