https://www.taxtmi.com/caselaws?id=784011 The dominant issue was whether exemption under N/N. 6/2006 and 12/2012 could be denied by treating the chassis supplier and the assessee as "related persons"/interconnected undertakings under s.4 of the Central Excise Act, thereby negating transfer of ownership. The Tribunal found both entities to be separate Indian companies, with no control by one over the other merely because they belonged to a common group, and held that ownership in the chassis passed to the assessee upon sale and payment of full price under s.2(h). The HC held that these were factual findings already answered against the Revenue and raised no substantial question of law; the appeal was dismissed. en-us Tue, 18 Nov 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784011 The dominant issue was whether exemption under N/N. 6/2006 and 12/2012 could be denied by treating the chassis supplier and the assessee as "related persons"/interconnected undertakings under s.4 of the Central Excise Act, thereby negating transfer of ownership. The Tribunal found both entities to be separate Indian companies, with no control by one over the other merely because they belonged to a common group, and held that ownership in the chassis passed to the assessee upon sale and payment of full price under s.2(h). The HC held that these were factual findings already answered against the Revenue and raised no substantial question of law; the appeal was dismissed. Case-Laws Central Excise Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784011