https://www.taxtmi.com/caselaws?id=51735 Fabrication of motor vehicle bodies on supplied chassis using the fabricator's own materials was treated as manufacture classifiable under Heading 87.07, so the fabricator remained liable to central excise duty despite the chassis having been sent under Rule 57F and duty having been paid by the vehicle assembler at clearance. The procedure under Rule 57F did not cover the appellants' activity, because they were not merely processing inputs but manufacturing the bodies themselves. Penalty was found unwarranted on the facts, with eligibility to Modvat credit on duty-paid inputs subject to proof before the adjudicating authority. Duty liability was upheld and the penalty was set aside. en-us Tue, 05 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 18:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51735 Fabrication of motor vehicle bodies on supplied chassis using the fabricator's own materials was treated as manufacture classifiable under Heading 87.07, so the fabricator remained liable to central excise duty despite the chassis having been sent under Rule 57F and duty having been paid by the vehicle assembler at clearance. The procedure under Rule 57F did not cover the appellants' activity, because they were not merely processing inputs but manufacturing the bodies themselves. Penalty was found unwarranted on the facts, with eligibility to Modvat credit on duty-paid inputs subject to proof before the adjudicating authority. Duty liability was upheld and the penalty was set aside. Case-Laws Central Excise Tue, 05 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51735