https://www.taxtmi.com/caselaws?id=1949 Bus bodies fabricated on duty-paid chassis were held dutiable under Heading 87.07 because excise liability arises on manufacture, and captive use by the manufacturer does not exclude the activity from the charging provision. The claimed exemption notifications and small-scale industry benefit were rejected as inapplicable to goods under that heading and because clearances exceeded the prescribed limit during the relevant period. The penalty was considered excessive in relation to one duty demand and was reduced to a nominal amount, while the duty demands were otherwise sustained, subject to admissible Modvat credit. en-us Mon, 23 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1949 Bus bodies fabricated on duty-paid chassis were held dutiable under Heading 87.07 because excise liability arises on manufacture, and captive use by the manufacturer does not exclude the activity from the charging provision. The claimed exemption notifications and small-scale industry benefit were rejected as inapplicable to goods under that heading and because clearances exceeded the prescribed limit during the relevant period. The penalty was considered excessive in relation to one duty demand and was reduced to a nominal amount, while the duty demands were otherwise sustained, subject to admissible Modvat credit. Case-Laws Central Excise Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1949