2016 (12) TMI 222

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...., Advocate for the appellant Shri Yogesh Agarwal, Authorized Representative (DR) for the Respondent ORDER Per B. Ravichandran The appeal is against order dated 27/04/2010 of Commissioner (Appeals) I, Indore. The appellants are engaged in the manufacture of motor vehicle chassis liable to Central Excise duty. The dispute in the present appeal relates to method of valuation of chassis cl....

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....med that they have sales of chassis to unrelated buyers and the transaction value as per Section 4 (1) (a) of the Central Excise Act, 1944 was available and as such the duty was paid on such basis only. 3. The learned AR contested the plea of the appellant and submitted that the clearance of chassis to the body builder cannot be considered as a sale. In fact the sale of fully manufactured vehic....

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....the appellant. This clearly shows that there can be no sale of chassis separately to the body builder. 5. Regarding valuation of such chassis we note that the Revenue applied provisions of Rule 8 for the same. Whereas the appellants are claiming that there are independent sales of chassis of similar nature and as such when there is a transaction value in terms of Section 4 (1) (a) the same can ....

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....185 (Tri. LB). Reference can also be made to the decision in Steel Authority of India Ltd. vs. CCE, Raipur reported in 2016 (335) E.L.T. 91 (Tri. Del.). As such, in case the appellant is having sale of similar chassis to independent buyers then the transaction value of such chassis can be adopted for discharging Central Excise duty on chassis cleared to body builder. 6. We note that the value a....