2014 (1) TMI 110

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.... Kumar :- The appellant receive chassis from M/s Ashok Leyland Ltd. and M/s Vehicle Factory, Jabalpur and they make body of the vehicle on the same. On the fully finished vehicles duty was being paid by the appellant on the cost of the chassis plus job charges. The department was of the view that in view of the provisions of the Rule 10A of the Central Excise Valuation Rules, 2010 since the app....

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....ase stands decided against the appellant by the judgment of Tribunal in the case of Audi Automobiles vs. CCE, Indore reported in 2010 (249) E.L.T. 124 (Tri. - Del.), wherein it was held that in such a situation, the activity of the body building would be treated as job work, even if substantial raw material is used by him and the provisions of Rule 10A of the Central Excise Valuation Rules would b....