https://www.taxtmi.com/caselaws?id=334293 Consideration received for rectification, upgradation or replacement of leaf springs on a duty-paid chassis used for body building was not liable to separate central excise duty. The activity was linked to modification of components forming part of the chassis, not to an independent manufacture of the vehicle body, and the exemption scheme required exclusion of chassis value for concessional duty purposes. Even if the work was treated as manufacture, it was manufacture on the chassis and did not create a distinct taxable value. The demand was therefore held unsustainable. en-us Mon, 29 Aug 2016 00:00:00 +0530 Mon, 21 Aug 2017 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334293 Consideration received for rectification, upgradation or replacement of leaf springs on a duty-paid chassis used for body building was not liable to separate central excise duty. The activity was linked to modification of components forming part of the chassis, not to an independent manufacture of the vehicle body, and the exemption scheme required exclusion of chassis value for concessional duty purposes. Even if the work was treated as manufacture, it was manufacture on the chassis and did not create a distinct taxable value. The demand was therefore held unsustainable. Case-Laws Central Excise Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334293