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TMI Blog2014 (7) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... of body builder, we find that the Tribunal in the case of Hyva (India) Ltd. Vs. CCEx., Bangalore reported in [2009 (10) TMI 720 - CESTAT BANGALORE], granted waiver of predeposit. We further find that in the identical case, this Tribunal in the case of Hyva (India) Ltd. (supra), has waived the duty and penalty and recovery of the same is stayed during pendency of appeals. We find that in case of M/s Tata Motors Ltd. case (2013 (6) TMI 557 - CESTAT KOLKATA) the issue was confirmation of duty against the differential value between the R.S.O (Regional Sales Office) by M/s Tata Motors and the assessable value on which the duty was paid by the body builder arrived by the body builders on costing basis. - prima facie case is in favor of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and insurance charges while arriving at the cost of chassis received by the Applicant. It is the contention of the Applicant that the amount of ₹ 10,000/- + Education Cess, is paid by M/s Tata Motors Ltd. as specific duty and M/s Bhalotia Auto Products Ltd. is availing credit in respect of it. It has been submitted that as the Applicant is availing the credit of the aforesaid amount, therefore, the duty portion is not to be taken into consideration while arriving at the assessable value of separate motor vehicles for payment of duty by the body builders. 2.2 It has been found that the Applicant has not included the freight and insurance charges in respect of clearances of body built vehicles to R. S. O. of M/s Tata Motors Ltd. an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute in this regard. Hence, prima-facie, the Applicant has a strong case in this regard inasmuch as, the amount relatable to credit taken, cannot be considered as an element of cost. In respect of addition of freight and insurance to the cost of chassis at the hand of body builder, we find that the Tribunal in the case of Hyva (India) Ltd. Vs. CCEx., Bangalore reported in 2010 (252) ELT 232 (Tri.-Bang.), granted waiver of predeposit. We further find that in the identical case, this Tribunal in the case of Hyva (India) Ltd. (supra), has waived the duty and penalty and recovery of the same is stayed during pendency of appeals. We find that in case of M/s Tata Motors Ltd. case (supra) mentioned by the ld.A. R., the issue was confirmation of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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