9911796707
TMI Blog2015 (5) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... and vehicle factory, Jabalpur from where the vehicles were supplied to the Directorate of Ordnance Services, New Delhi. The appellant undisputedly have paid duty on the fabrication charges in terms of notification no. 6/06-E (Serial No. 41) whose applicability is not disputed by the Department. The fabrication charges have been determined by subtracting the value of the chassis from the price at which the vehicles were supplied to Armed Forces by M/s Ashok Leyland and vehicle factory, Jabalpur. - Rule 8 of the Central Excise Valuation Rules is applicable only when the goods manufactured by a manufacturer are captively consumed by him or by some other manufacturer on his behalf, but this is not the case here, as the appellant after manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by them, for construction of bodies on the chassis, the same had been sent to the appellant. The appellant constructed body on the duty paid chassis received from M/s Ashok Leyland and vehicle factory Jabalpur. The appellant did not avail any cenvat credit of the duty paid on the chassis. The complete vehicles manufactured after construction of the bodies were sent to vehicle factory, Jabalpur or to the depot of Ashok Leyland, from where the vehicles were supplied to the Directorate of Ordnance Services, New Delhi. The appellant discharged their duty liability by availing exemption notification no. 6/06-CE (Serial No. 41) and accordingly paid excise duty on the price at which the vehicles were supplied by Ashok Leyland and Veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave manufactured body on the chassis, out of duty paid chasses and have not availed Central Credit of the duty paid on the chassis, that accordingly, the appellant are required to pay duty only on the fabrication charges that is the difference between the price at which the vehicles were supplied by Ashok Leyland and Vehicle Factory, Jabalpur to Armed Forces minus the cost of chassis, that Rule 8 of the Central Excise Valuation Rules is not applicable at all to this case, as this Rule is applicable only when the goods manufactured by a manufacturer are either used for consumption by him or on his behalf in the manufacture of other articles, that since in this case the vehicles manufactured by the appellant by constructing body on the chassi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , New Delhi for supply of certain types of vehicles. There is no dispute that M/s Ashok Leyland and vehicle factory, Jabalpur have cleared the duty paid chassis to the appellant and the appellant have not taken the cenvat credit of that duty and after constructing the body on the chassis, the complete vehicles were returned by them to the depot of M/s Ashok Leyland and vehicle factory, Jabalpur from where the vehicles were supplied to the Directorate of Ordnance Services, New Delhi. The appellant undisputedly have paid duty on the fabrication charges in terms of notification no. 6/06-E (Serial No. 41) whose applicability is not disputed by the Department. The fabrication charges have been determined by subtracting the value of the chassis f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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