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TMI Blog2011 (11) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and as per IS specification rear under run protective device is required. The chassis after doing certain fitments which are required under Motor Vehicles Rules were sent to the job workers under Challan and job workers manufactured the body on the duty paid chassis which were received by the applicants without payment of duty under Notification No. 214/86. However, on the introduction of Rule 4(5)(a) of the Cenvat Credit Rules, the job workers paying duty in respect of body building and the applicants on receipt of the body fitted chassis clearing the same on payment of appropriate duty. Revenue wants to deny the credit of Central Excise duty in respect of chassis imported by the applicants on the ground that the process undertake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the chassis and undertakes certain activities such as fitting right hand outside rear view mirror and right hand turning signal and head light etc. In addition to this, the applicants are also fitting kit in accordance with CMVR such as Rear Under Run Protection Device, Side Under Run Protection Device etc. Thereafter, the chassis was sent to job worker for body building. The applicants were clearing the chassis without payment of duty and also receiving the body built motor vehicle without payment of duty under the provisions of Notification No. 214/86 and subsequently under Rule 4(5)(a) of the Cenvat Credit Rules after filing the required declaration. The applicants also undertaken certain process after receiving the motor vehicle fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout undertaking any process incidental or ancillary to the manufacture. Therefore, the applicants are not entitled to the credit. 8. We find that the applicants are importing motor vehicle chassis and paying appropriate CVD and taking credit of the same. The applicants are undertaking certain process on the chassis which are essential as per the Motor Vehicle Rules. As per Rule 124 of the Motor Vehicle Rules which provides the requirements of vehicle rear under run protecting device and the technical requirements of vehicle lateral protection side shall be as per IS specification and as per IS specification rear under run protective device is required. The chassis after doing certain fitments which are required under Motor Vehicles Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. Naturally, manufacture is the end-result of one or more processes through which the original commodities are made to pass. The nature and extent of processing may vary from one class to another. There may be several stages of processing, a different kind of processing at each stage. With each process suffered the original commodity experiences a change. Whenever a commodity undergoes a change as a result of some operation performed on it or in regard to it, such operation would amount to processing of the commodity. But it is only when the change or a series of changes take the commodity to the point where commercially it can no longer be regarded as the original commodity but instead is recognised as a new and distinct article that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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