9911796707
TMI Blog2025 (1) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... 25 - CESTAT NEW DELHI] , has considered the issue and has held ' The Department seeks to demand duty on 110% of the fabrication charges by invoking Rule 8 of the Central Excise Valuation Rules. 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 manufacturing the complete vehicle by constructing the body on the duty paid chassis received by them, returned the complete vehicles to M/s Ashok Leyland / vehicle factory Jabalpur, who in turn supplied those vehicles to the Armed Forces.' Conclusion - The appellant was not liable for additional duty based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on inflating the assessable value by 10% in terms of Rule 10A(iii) read with Rule 8 of the Central Excise (Determination of Price of Excisable Goods) Rules, 2000. After following the due process, the demand of differential duty raised by the Adjudicating Authority in respect of M/s Ashok Leyland Ltd has been set aside the first appellate authority as duty stands paid in terms of Rule 10A(i) of Valuation Rules; but demand in respect of Vehicle Factory, Jabalpur has been confirmed on the ground that since the completed vehicles are not sold by the Vehicle Factory, Jabalpur, but used captively by the Defense Establishment; Rule 10A(iii) read with Rule 8 of Valuation Rules has been invoked for determining assessable value at the rate 110% of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited above, has considered the issue and has held as under: 5. We have considered the submissions from both the sides and perused the records. The appellant are a body builder who construct the body, on the chassis received by them. During the period of dispute, the appellant had received duty paid chassis from M/s Ashok Leyland and vehicle factory, Jabalpur who had received orders from the Directorate of Ordnance Services, 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 returne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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