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TMI Blog2018 (4) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... 31-8-2017 - Satish Chandra, President And Shri V. Padmanabhan, Member ( Technical ) Shri Ravi Raghavan, Advocate Miss. S.Chatterjee, Advocate for the Appellant Shri S. Guha, AC(AR) for the Respondent ORDER Per Shri V. Padmanabhan 1. The appeals are filed by the appellants against the Order-in-Appeal No. 77-79/JSR/2012 dated 24.05.2012. During December, 2004 to March, 2007 M/s. Tata Motors Ltd. (herein after referred as TATA) as well as M/s. VE Commercial Vehicles (herein after referred as VE Commercial) (Formerly Eicher Motors Ltd.) supplied chassis manufactured by them to M/s. Bhalotia Auto Products Ltd. (herein after referred as Bhalotia Auto) for purposes of fabrication of the body on Chassis. After building the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Additional Basic excise duty @Rs.10,000/- per chassis as well as education cess and automobile cess as applicable. Upon receipt of the chassis, the assessee availed admissible cenvat credit of the central excise duty as well as additional basic excise duty and the education cess and automobile cess. Since the vehicle with the body built on the chasis, was not being sold to the suppliers, the value adopted by M/s. Bhalota Auto for payment of excise duty was determined under section 4(1) (a) of the Central Excise Act read with Rule 11 of Central Excise Valuation Rules. 5. While determining the value the principles laid down by the Apex Court in the cases of Ujagar Prints [1989(39) E.L.T. 493 (S.C.)] and Dai Ichi Karkaria Ltd.[199(112) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled is not to be included. 8. The department has demanded the differential duty by adding ₹ 10,000/- to the value determined by M/s. Bhalotia Auto for payment of duty. It is not in dispute that M/s. Bhalotia Auto has availed the cenvat credit of this amount of additional basic excise duty paid by the supplier. The Apex Court has already settled that there is no need to include the excise duty in the price of raw material when cenvat credit for the same has been availed. Consequently, there is no justification to include the amount of additional basic excise duty of ₹ 10,000/- for chassis in the valuation and demand of differential duties. 9. In view of the above discussions we find no merit in the impugned order which is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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