https://www.taxtmi.com/caselaws?id=350262 Refurbishing and renovation of old ambulances did not amount to manufacture because the work only repaired and fitted accessories without changing the vehicles' identity, name or use. The ambulances were classifiable under Heading 8702 on the basis of seating capacity above 12 persons, and the exemption under Notification No. 06/2006-CE was available. Where duty-paid chassis was supplied and no Cenvat credit was taken, the chassis value was excludible from the assessable value, so duty was payable only on fabrication charges. On that basis, the demand, interest and penalty could not survive. en-us Wed, 09 Aug 2017 00:00:00 +0530 Thu, 02 Nov 2017 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350262 Refurbishing and renovation of old ambulances did not amount to manufacture because the work only repaired and fitted accessories without changing the vehicles' identity, name or use. The ambulances were classifiable under Heading 8702 on the basis of seating capacity above 12 persons, and the exemption under Notification No. 06/2006-CE was available. Where duty-paid chassis was supplied and no Cenvat credit was taken, the chassis value was excludible from the assessable value, so duty was payable only on fabrication charges. On that basis, the demand, interest and penalty could not survive. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350262