https://www.taxtmi.com/caselaws?id=338230 In SSI exemption disputes involving body builders, the value of customer-supplied chassis used in manufacture is excluded from aggregate clearances because the chassis is treated as an input for further manufacture. Where excise duty is not separately recovered from buyers, assessable value is to be treated as cum-duty and duty cannot be added on top of the sale price. Once the exemption threshold is crossed and duty becomes payable, the assessee is entitled to CENVAT credit on eligible inputs used in the dutiable manufacture. The document states that these principles supported the assessee and required fresh quantification of duty and penalty accordingly. en-us Tue, 24 Jan 2017 00:00:00 +0530 Wed, 22 Feb 2017 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338230 In SSI exemption disputes involving body builders, the value of customer-supplied chassis used in manufacture is excluded from aggregate clearances because the chassis is treated as an input for further manufacture. Where excise duty is not separately recovered from buyers, assessable value is to be treated as cum-duty and duty cannot be added on top of the sale price. Once the exemption threshold is crossed and duty becomes payable, the assessee is entitled to CENVAT credit on eligible inputs used in the dutiable manufacture. The document states that these principles supported the assessee and required fresh quantification of duty and penalty accordingly. Case-Laws Central Excise Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338230