https://www.taxtmi.com/caselaws?id=356564 Under Notification No. 06/2006-CE, the value of chassis was not required to be included in the assessable value for body building where the receiving unit had not taken Cenvat credit on the chassis, so differential duty could not be sustained. The notification allowed exclusion of chassis value in such cases, and duty was already paid on the value added by body building. The demand was also treated as revenue neutral because any duty paid by one unit would have been available as credit within the same assessee, and consequential interest therefore did not survive. The impugned orders were set aside and both appeals were allowed. en-us Wed, 28 Feb 2018 00:00:00 +0530 Thu, 08 Mar 2018 07:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356564 Under Notification No. 06/2006-CE, the value of chassis was not required to be included in the assessable value for body building where the receiving unit had not taken Cenvat credit on the chassis, so differential duty could not be sustained. The notification allowed exclusion of chassis value in such cases, and duty was already paid on the value added by body building. The demand was also treated as revenue neutral because any duty paid by one unit would have been available as credit within the same assessee, and consequential interest therefore did not survive. The impugned orders were set aside and both appeals were allowed. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356564