https://www.taxtmi.com/caselaws?id=51735 The Tribunal held that the appellant, engaged in fabricating bodies on motor vehicle chassis using their own materials, was liable to discharge duty on the fabricated bodies, even though duty was already paid by the manufacturer. The appellant's operation was not covered by Rule 57F, and they were not considered a job worker under the rule. The Tribunal allowed the appellant to avail Modvat credit on the duty paid on inputs but found the legal precedents cited by the appellant inapplicable to the case. No penalty was imposed on the appellant, and the appeal was disposed of accordingly. 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 The Tribunal held that the appellant, engaged in fabricating bodies on motor vehicle chassis using their own materials, was liable to discharge duty on the fabricated bodies, even though duty was already paid by the manufacturer. The appellant's operation was not covered by Rule 57F, and they were not considered a job worker under the rule. The Tribunal allowed the appellant to avail Modvat credit on the duty paid on inputs but found the legal precedents cited by the appellant inapplicable to the case. No penalty was imposed on the appellant, and the appeal was disposed of accordingly. Case-Laws Central Excise Tue, 05 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51735