https://www.taxtmi.com/caselaws?id=340352 Exemption under Notification No. 3/2001-CE and Notification No. 6/2002-CE was unavailable where Cenvat credit had been taken on inputs used to fabricate motor vehicle bodies, because the exemption required manufacture from duty-paid chassis and non-availment of credit on the chassis and other inputs. The document states that once the clearances were treated as exempt, the amount under Rule 6(3)(b) had to be computed on the value of the exempted goods as complete vehicles, not merely on the body portion. Payment confined to the body value was therefore insufficient, and the duty demand with interest was upheld in favour of Revenue. en-us Thu, 19 Jan 2017 00:00:00 +0530 Fri, 09 Feb 2018 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340352 Exemption under Notification No. 3/2001-CE and Notification No. 6/2002-CE was unavailable where Cenvat credit had been taken on inputs used to fabricate motor vehicle bodies, because the exemption required manufacture from duty-paid chassis and non-availment of credit on the chassis and other inputs. The document states that once the clearances were treated as exempt, the amount under Rule 6(3)(b) had to be computed on the value of the exempted goods as complete vehicles, not merely on the body portion. Payment confined to the body value was therefore insufficient, and the duty demand with interest was upheld in favour of Revenue. Case-Laws Central Excise Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340352