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TMI Blog2021 (11) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... the said motor vehicle was not used for consumption by the appellant or on his behalf for manufacture of any other article which is prime condition to invoke Rule 8. Therefore Rule 8 clearly not applicable to the facts of the present case. This Tribunal considering the same issue in the case of COMMISSIONER OF GST CENTRAL EXCISE CHENNAI VERSUS M/S. MAHINDRA MAHINDRA LTD. [ 2018 (11) TMI 1136 - CESTAT CHENNAI] held that the value of comparable vehicle shall apply in terms of Rule 4 of Central Excise Valuation Rules, 2000 - the facts are identical accordingly, the value determined under Rule 4 of the Central Excise Valuation Rules, i.e. price of comparable goods shall apply, accordingly, the valuation arrived by the appellant in the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue in the appellant s own case the Commissioner vide Order No.18/CEX/2010 dated 28.10.2010 dropped the demand and the said order was accepted by the Revenue as no appeal was filed. He further submits that in the identical issue in their own group companies case Commissioner of GST C. Ex., Chennai Vs. Mahindra Mahindra Ltd. reported in 2019 (365) ELT 455 (Tri.-Chennai) it was held that in case of clearance of prototype motor vehicles, the value of similar motor vehicles sold should be adopted by applying Rule 4 of Central Excise Valuation Rules, 2000. Therefore, in the present case Rule 8 of Central Excise Valuation Rules,2000 is not applicable and the value determined under Rule 4 of Central Excise Valuation Rules,2000 is correct. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement, the assessable value has been arrived to be ₹ 71,14,198/- for one motor vehicle. At no stretch of imagination, the assessable value of similar model vehicle can be ₹ 71,14,198/-. It is to be noted that under Rule 126 of Central Motor Vehicle Rules, 1989, a prototype of every motor vehicle shall be subject to testing by designated Government Departments or Research Associations or Testing Institutes to ascertain the compliance of provisions of the Act and Rules. The said Act itself uses the word prototypes . Only after certification by such authorities can the manufacturer of motor vehicles manufacture and market the motor vehicles. The similar model vehicles which are commercially manufactured can be said to be copi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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