https://www.taxtmi.com/caselaws?id=42201 The Patna High Court (Ranchi Bench) ruled in a case involving Tata Engineering and Locomotive Company Limited (TELCO) under the Central Excises and Salt Act, 1944. TELCO was not held liable to pay excise duty on the body built on the chassis, as the court determined that TELCO did not manufacture the body but controlled the fabrication process to ensure compliance with customer specifications. The court quashed the notice and assessment order, directing the respondents to pay a cost of Rs. 1,000 to TELCO. en-us Fri, 19 Feb 1988 00:00:00 +0530 Wed, 09 Jun 2010 17:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42201 The Patna High Court (Ranchi Bench) ruled in a case involving Tata Engineering and Locomotive Company Limited (TELCO) under the Central Excises and Salt Act, 1944. TELCO was not held liable to pay excise duty on the body built on the chassis, as the court determined that TELCO did not manufacture the body but controlled the fabrication process to ensure compliance with customer specifications. The court quashed the notice and assessment order, directing the respondents to pay a cost of Rs. 1,000 to TELCO. Case-Laws Central Excise Fri, 19 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42201