2021 (11) TMI 297

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....vocate for the Appellant Shri Sanjay Hasija, Authorized Representative for the Respondent ORDER The fact of the case is that the appellant have manufactured prototype vehicles and cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying Section 4(1)(b) of Central Excise Act, 1944 and Rule 4 of Central Excise Valuation Rules, 20....

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....s that on the similar issue in the appellant's own case the Commissioner vide Order No.18/CEX/2010 dated 28.10.2010 dropped the demand and the said order was accepted by the Revenue as no appeal was filed. He further submits that in the identical issue in their own group companies case Commissioner of GST & C. Ex., Chennai Vs. Mahindra & Mahindra Ltd. reported in 2019 (365) ELT 455 (Tri.-Chennai) ....

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....ute is that the appellant have manufactured prototype vehicle and cleared for various testing on self consumption basis, the said motor vehicle was not used for consumption by the appellant or on his behalf for manufacture of any other article which is prime condition to invoke Rule 8. Therefore Rule 8 clearly not applicable to the facts of the present case this Tribunal considering the same issue....

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...., the assessable value of similar model vehicle can be Rs. 71,14,198/-. It is to be noted that under Rule 126 of Central Motor Vehicle Rules, 1989, a prototype of every motor vehicle shall be subject to testing by designated Government Departments or Research Associations or Testing Institutes to ascertain the compliance of provisions of the Act and Rules. The said Act itself uses the word 'protot....