Appellant Qualifies for Exemption on Engine-Mounted Bulkers with No Cenvat Credit on Inputs or Chassis Duty Paid.

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....Benefit of exemption - Bulker mounted on chassis fitted with engine - it is not in dispute that the appellant has not availed any Cenvat Credit on any of the inputs which have been used in the manufacture of either the bulkers or the duty paid on the chassis and therefore, the appellant would be entitled for the benefit of exemption under the said Notification vide Serial No. 39. - AT....