2025 (1) TMI 784

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....ICAL ) None for the Appellant Shri Yashpal Singh , Authorized Representative for the Respondent ORDER P. ANJANI KUMAR : The appellant, M/s SML Isuzu Ltd., are engaged in the manufacture of light and medium commercial vehicles and luxury buses; the appellants supplied chassis of motor vehicles to their jobworkers at Dera Bassi and Rohad; the job-workers returned the vehicles after bo....

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....s are not liable to discharge duty under Rule 10A; the incidence of duty paid by the job-workers is borne by the appellants body-builders for the appellants are not the job-workers; the transaction between the appellants and the bodybuilders is not sale of body; the body-builders did not manufacture the vehicles on behalf of the appellants and there is no tripartite agreement to allege the same; t....

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....2005. W.O. Holdsworth - AIR 1957 SC 887. Innocorp Ltd. - 2013 (289) ELT 172 (Tri. Bang.) Sonic Watches Ltd. - 2011 (21) STR 34 (Tri. Ahmd.) Auto Coats - 2009 (15) STR 398 (Tri. Chennai) TELCO - 1988 (35) ELT 617. Citabul Ltd. - 1985 (22) ELT 302 (SC). Basant Industries - 1995 (75) ELT 21 (SC). Ujagar Prints - 1987 (27) ELT 567....

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..... - Chan.) HMM COACHES LTD.-2016(339)ELT.152 (Tri.Del.) HMM Infra Ltd. v. Commissioner - 2016 (339) E.L.T. A54 (S.C.) SITA SINGH & SONS PVT. LTD.-2018(361)ELT.888 SITA SINGH & SONS PVT. LTD.208(362)ELT.778 SITA SINGH AND SONS PVT. LTD.- 2020(374)ELT.131 4. Heard learned Authorized Representative and perused the records of the case. We find that this ....