TaxTMI 
TaxTMI 
2025 (1) TMI 669
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....n-Original. 2.1 Briefly stated facts of the present case are that the appellant is engaged in the fabrication and mounting of body on the duty paid chassis. The main customers of the appellant are M/s Ashok Leyland and General Manager, Vehicle Factory, Jabalpur. The customers send their chassis either purchased from the manufacturer or manufactured by themselves to the appellant for building/fabrication and mounting of body on the said chassis so as to convert the same into the completed vehicles. The appellant does not avail CENVAT Credit of duty paid on chassis and pays the duty on clearance of completed vehicles on the body building charges after availing the benefit of Entry No. 41 of the Notification No. 06/2006 dated 01.03.2006 as am....
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....le, it is Rule 10A(iii) read with Rule 6 of Valuation Rules applies. In such a case, the value of chassis is to be added with the body building charges for arriving at the assessable value and then value of chassis is to be deducted for arriving at the assessable value for payment of duty in terms of explanation of Entry No. 41 of the Notification No. 06/2006 dated 01.03.2006. 4.3 The learned Counsel further submits that this issue is no more res integra and for the previous period, in the appellant's own case, it has been decided by the Tribunal vide Final Order No. 50410-50413 & 50424 of 2015 dated 12.02.2015. 5. On the other hand, the learned AR for the Revenue reiterates the findings of the impugned order. 6. After considering the su....
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....ory, Jabalpur. The Department seeks to demand duty on 110% of the fabrication charges by invoking Rule 8 of the Central Excise Valuation Rules. Rule 8 of the Central Excise Valuation Rules is applicable only when the goods manufactured by a manufacturer are captively consumed by him or by some other manufacturer on his behalf but this is not the case here as the appellant after manufacturing the complete vehicle by constructing the body on the duty paid chassis received by them, returned the complete vehicles to M/s Ashok Leyland / vehicle factory Jabalpur, who in turn supplied those vehicles to the Armed Forces. In view of this factual background, the judgments of the Tribunal in the case of Indian Extrusions vs CE Mumbai (Supra), and Rola....