https://www.taxtmi.com/caselaws?id=762887 Fabrication and mounting of bus bodies on duty-paid chassis was treated as manufacture of a motor vehicle under Chapter Note 5 of Chapter 87, and the resulting product was classified under heading 8702 rather than 8707 or the headings suggested by the adjudicating authority. The exemption for motor vehicles designed to transport more than six persons under Notification No. 12/2012-CE was held applicable because the chassis had suffered excise duty and no Cenvat credit was availed. On that basis, the excise duty demand was unsustainable, and the consequential penalty also failed. en-us Fri, 06 Dec 2024 00:00:00 +0530 Tue, 10 Dec 2024 08:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762887 Fabrication and mounting of bus bodies on duty-paid chassis was treated as manufacture of a motor vehicle under Chapter Note 5 of Chapter 87, and the resulting product was classified under heading 8702 rather than 8707 or the headings suggested by the adjudicating authority. The exemption for motor vehicles designed to transport more than six persons under Notification No. 12/2012-CE was held applicable because the chassis had suffered excise duty and no Cenvat credit was availed. On that basis, the excise duty demand was unsustainable, and the consequential penalty also failed. Case-Laws Central Excise Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762887