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TMI Blog2016 (11) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... the motor-vehicle manufacturer along with the leaf springs for fabrication of body. The leaf springs cannot be identified as independent of chassis on which duty is paid as manufactured item, by the manufacturer. Secondly, we find that Notification No. 3/2001-CE dated 01/03/2001 and 6/2002-CE dated 01/03/2002 specifically indicate, for discharge of concessional duty liability, shall be excluding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, we hold that the impugned order is unsustainable and liable to be set aside and we do so. - APPEAL NO: E/3816/2005 - Order No. A/90580/16/EB - Dated:- 29-8-2016 - Shri M V Ravmdran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Rajesh Ostwal, Advocate for the appellant Shri H.M. Dixit, Asstt. Commissioner (AR) for the respondent Per: M V Ravindran. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be. In some specific cases, the body which was to be built could not be undertaken, unless the leaf springs of the chassis is rectified/upgraded or replaced. In order to execute such work the appellant got the leaf springs modified or replaced as per the requirement of the body to be fabricated and received some consideration from the manufacturer of the chassis. Revenue wants to tax this amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer. Secondly, we find that Notification No. 3/2001-CE dated 01/03/2001 and 6/2002-CE dated 01/03/2002 specifically indicate, for discharge of concessional duty liability, shall be excluding the value of chassis used in such vehicle. Assuming even if the modification/replacement of the leaf spring is considered as a manufacturing activity, it would be manufacturing activity on the chassis and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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