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TMI Blog2014 (12) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... greed job charges. The fully built vehicles are not sold at the time of removal from the factory of the assessee but are transferred to Regional Sales Offices of ALL from where sold to buyers. Since the transactions between the assessee and ALL are on principal to job worker basis, the sale value of fully built vehicles sold by ALL has to be adopted for payment of duty by the assessee. However, this proposition has been addressed in a different manner in the impugned proceedings. The appellants were claiming the exemption under Notification No.6/2006 CE dt. 01/03/2006 and Notification No.12/2012-CE dt. 17/03/2012. The notifications provide for abatement of value of the chassis subject to the condition that appellants do not avail the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value has to be naturally work out separately since what is being sold is only chasis and not a fully built vehicle by the principal manufacturer to the customers. 4. Therefore it is necessary for us to examine whether the appellant is eligible for the benefit of the notification or not. Sl.No.11 of Notification No.6/2006 dt.01/03/2006 is relevant and is reproduced below:- Sl.No. Chapter heading Description of excisable goods Rate Condition No. 41. 8702, 8703, 8704 or 8716 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis - (i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; 24% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002: Provided that this exemption is not applicable to a manufacturer of said vehicles- (a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and (b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle. 6. The difference between condition no.9 and 10 was explained by the learned counsel by pointing out t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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