2017 (7) TMI 189

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....Dixit, Assistant Commissioner (AR), for respondent ORDER Per: D.N. Panda Appellant, Sunny Sebastian, says that it had received chassis from different dealers and buyers thereof for the purpose of building of structure thereon. The structure so built on the chassis gave rise to a motor vehicle as has been recognized by the chapter note under Central Excise Tariff Heading 8701 to 8705 of the Cent....

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....enied benefit of Notification No. 162/86 dated 1.3.1986. If all such pleadings of the appellant is examined, the truth behind the transaction can be discovered and the appellant shall be entitled to the notification benefit. 2.1 Appellant further points out that the goods covered by the above said chapter note emerged upon the FRP body being structured on the chassis and that brings the entire ou....

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....er says that the condition prescribed in column 5 of the notification was satisfied since no chassis were supplied by any manufacturer thereof to the appellant and that being only supplied by dealers and buyers thereof, there is no question of payment of duty by the appellant arises and appellant was not required to take cenvat credit of input duty on the input used in manufacture of such chassis.....

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.... entry available at serial No.18 of the Table appended to Notification No.162/86-CE dated 1.3.1986. That clearly conveys intention thereof that if the outcome of the process falls under either chapter heading 8701, 8702 or 8704, that shall enjoy exemption subject to fulfillment of the condition prescribed by column No.5 of the notification. We are not able to express any opinion whether duty was p....