9911796707
TMI Blog2014 (12) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... chassis falling under Heading 8706 is exempt from duty, subject to the condition that no credit on the chassis has been taken. This condition is also satisfied by the appellant. Therefore, there would not be any duty liability on the appellant on the bulkers manufactured and captively consumed in the manufacture of motor vehicle falling under Chapter 8704. Therefore, prima facie we are of the considered view that the appellant is eligible for the exemption. Consequently, the duty demand confirmed against the appellant is not sustainable in law. Thus appellants have made out a strong case for grant of stay. Therefore, we grant unconditional waiver from pre-deposit of dues adjudged against the appellants and stay recovery thereof during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are used for transportation of cement and ash, etc. Various transporters supplied duty paid chassis to the appellant and the bulkers manufactured by the appellant is mounted/fitted on the chassis supplied by the customers. The appellant is claiming the benefit of Notification No. 6/2006-C.E., dated 1-3-2006. As per serial No. 39 of the table annexed to the said notification, Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquefied gases), falling under Heading 8704 is exempt from excise duty, subject to the condition that if such vehicles are manufactured out of chassis, falling under Heading 8706 on which duty of excise has been paid and no credit of duty paid on such ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a motor vehicle of Chapter 87 is exempt from duty subject to the condition that the chassis, on which the fabrication, mounting, fitting is done, is duty paid. In the present case, there is no dispute that the chassis on which they have mounted the bulkers is duty paid and therefore no liability of duty accrues in respect of the goods manufactured within the factory and therefore, the impugned demands are not sustainable in law. He further submits that these contentions were not examined by the adjudicating authority in the impugned order who has proceeded to confirm the duty demand without proper application or appreciation of the facts involved in this case. 3. The learned Additional Commissioner (AR) appearing for the Revenue, while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dispute that the appellant has not availed any Cenvat Credit on any of the inputs which have been used in the manufacture of either the bulkers or the duty paid on the chassis and therefore, the appellant would be entitled for the benefit of exemption under the said Notification vide Serial No. 39. We further observe that under Serial No. 87 of the notification, goods manufactured in the factory and used in the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis falling under Heading 8706 is exempt from duty, subject to the condition that no credit on the chassis has been taken. This condition is also satisfied by the appellant. Therefore, there would not be any duty liability on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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