TaxTMI 
TaxTMI 
2013 (4) TMI 646
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..... Mall, AR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - These two Stay Petitions have been filed for waiver of pre-deposit of duty of Rs. 43,84,847/-, Education Cess of Rs. 87,697/-, interest thereon and penalty of Rs. 44,72,544/- . 2. Heard both sides and perused the records. 3. The issue involved in these Stay Petitions is the appellant herein is engaged in man....
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....not included the value of chasis supplied by the customer while computing the aggregate value of the clearances. 4. Ld. Chartered Accountant would take us through the order of first appellate authority. He would also take us through the Notification No. 8/2003 and the said clause for computing the aggregate value of the clearances. He would also take us through the Notification No. 6/2002 as....
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....of structures or equipments is considered as a manufacturing activity and what comes out of the factory premises is a motor vehicle, which is liable to duty, but for the exemption claimed by the appellant for special purpose vehicle. It is his submission that the duty liability on the said motor vehicles has to be discharged and if so, the said value needs to be included in the aggregate value of ....
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.... on chasis, the value of said motor vehicle should be only the value of the fabrication done by the assessee. In our considered view, the person who does not avail the benefit of exemption notification of special purpose vehicle or is not eligible for the same and if he does not avail the Cenvat credit of the duty paid on chasis, the value of the motor vehicle so fabricated in his factory premises....