https://www.taxtmi.com/caselaws?id=347509 The Tribunal allowed the appeal filed by the appellant, determining that the final product constituted a motor vehicle under Chapter 8704, not just a body, based on Chapter Note 5 of Chapter 87. The appellants were considered manufacturers of motor vehicles, and availing credit on inputs by reversing credit was deemed acceptable. The impugned order was set aside, and the appeals were allowed, aligning with a previous decision supporting the classification of independent body builders as manufacturers of motor vehicles. en-us Fri, 07 Jul 2017 00:00:00 +0530 Wed, 06 Sep 2017 09:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347509 The Tribunal allowed the appeal filed by the appellant, determining that the final product constituted a motor vehicle under Chapter 8704, not just a body, based on Chapter Note 5 of Chapter 87. The appellants were considered manufacturers of motor vehicles, and availing credit on inputs by reversing credit was deemed acceptable. The impugned order was set aside, and the appeals were allowed, aligning with a previous decision supporting the classification of independent body builders as manufacturers of motor vehicles. Case-Laws Central Excise Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347509