https://www.taxtmi.com/caselaws?id=460219 The court upheld the applicability of Rule 10A of the Central Excise Valuation Rules, 2000, for valuing motor vehicles when bodybuilders fabricate and mount bodies on chassis supplied by the appellants, as the job-workers performed these activities on behalf of the appellants. The court also concluded that the appellants were not entitled to a refund of the duty paid by the job-workers under Section 11B of the Central Excise Act, 1944, as the vehicles were not sold independently. The appeals were rejected, affirming the decisions of the Original Authority and the Commissioner (Appeals). en-us Tue, 25 Jun 2024 00:00:00 +0530 Wed, 15 Jan 2025 20:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460219 The court upheld the applicability of Rule 10A of the Central Excise Valuation Rules, 2000, for valuing motor vehicles when bodybuilders fabricate and mount bodies on chassis supplied by the appellants, as the job-workers performed these activities on behalf of the appellants. The court also concluded that the appellants were not entitled to a refund of the duty paid by the job-workers under Section 11B of the Central Excise Act, 1944, as the vehicles were not sold independently. The appeals were rejected, affirming the decisions of the Original Authority and the Commissioner (Appeals). Case-Laws Central Excise Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460219