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    <title>2017 (1) TMI 533 - CESTAT NEW DELHI</title>
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    <description>Fabrication and mounting of bus bodies on chassis supplied free of cost by the chassis manufacturer was treated as job work for valuation under Rule 10A of the Central Excise Valuation Rules, 2000, following an earlier decision on identical facts. On that basis, the valuation method was upheld and the duty and interest demand was found to suffer from no legal infirmity. The Tribunal also found no ground to disturb the consequential penalty, so the demand, interest and penal action remained sustained.</description>
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      <description>Fabrication and mounting of bus bodies on chassis supplied free of cost by the chassis manufacturer was treated as job work for valuation under Rule 10A of the Central Excise Valuation Rules, 2000, following an earlier decision on identical facts. On that basis, the valuation method was upheld and the duty and interest demand was found to suffer from no legal infirmity. The Tribunal also found no ground to disturb the consequential penalty, so the demand, interest and penal action remained sustained.</description>
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