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TMI Blog2016 (12) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... t duty of excise paid on chassis was excludible from the assessable value of the motor vehicle if Modvat credit was not availed on the chassis - duty of excise paid on chassis is excludible - appeal rejected - decided against Revenue. - APPEAL No.E/3449/05 - ORDER No.A/87630/16/EB - Dated:- 9-5-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Raju, Member (Technical) Shri. NN Prabhudesai, Supdt. (AR) for appellant None for respondent Per: Raju 1. The appellant, M/s. Ashiyana Autobodies Ltd. were manufacturing motor vehicles, by building bodies on the chassis manufactured and supplied by Tata Engineering Locomotives Ltd. Eicher Motors Ltd., on job work basis. The appellants were claiming exemption under Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arise. The Tribunal in the case of CCE Vs. Rubi Coach Builders Ltd. - 1999 (112) ELT 607 has held that duty of excise paid on chassis was excludible from the assessable value of the motor vehicle if Modvat credit was not availed on the chassis. Similar view was taken in the case of M/s.Kailash Auto Builders Vs. CCE - 2000 (38) RLT 253 . The facts of both these cases are similar to the facts in the present case and hence the ratio of the above decisions will be also applicable in the present case. In view of the above, I find that Central Excise duty paid on chassis by the chassis manufacturers will not form part of the assessable value for the purpose of payment of duty by independent body builders, who are availing exemption under the N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h reference to that part of the value thereof which represents the value of the chassis used in such motor vehicles : Provided that no credit of the duty paid on the chassis has been taken under rule 56A or rule 57A of the said rules : Provided further that nothing contained in this notification shall apply to a manufacturer of the chassis. [Notification No. 241/86-C.E., dated 3-4-1986] Notification No.6/2002 Sl.No.214 reads as follows: 214 87.02, 87.03, 87.04 or 87.16 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis - 53 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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