https://www.taxtmi.com/caselaws?id=50519 The Appellate Tribunal ruled that fabricating a body on a duty paid chassis constitutes the manufacture of a Motor Vehicle under specific headings of the Central Excise Tariff Act. The demands for duty within the six-month period were upheld, while demands beyond that period were set aside. No penalties were imposed on the appellants due to the classification dispute. The appellants were granted Modvat credit for duty paid on inputs upon providing necessary documentation. Assessable value was determined based on the cum duty price. The Tribunal disposed of all appeals with specific directives for each appellant's case. en-us Wed, 28 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50519 The Appellate Tribunal ruled that fabricating a body on a duty paid chassis constitutes the manufacture of a Motor Vehicle under specific headings of the Central Excise Tariff Act. The demands for duty within the six-month period were upheld, while demands beyond that period were set aside. No penalties were imposed on the appellants due to the classification dispute. The appellants were granted Modvat credit for duty paid on inputs upon providing necessary documentation. Assessable value was determined based on the cum duty price. The Tribunal disposed of all appeals with specific directives for each appellant's case. Case-Laws Central Excise Wed, 28 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50519