Supreme Court of India
Audi Automobiles v. Commissioner of Central Excise and Service Tax Indore
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
The order of the Tribunal which affirmed the order of the original authority and the appellate authority are set aside. We make it clear that the assessee’s liability to include the entire cost price on which excise duty is paid by the manufacturer on supply of chassis for body building, at the time of its supply of the built motor vehicle is unassailable, which for the subject year is not leviable for reason of limitation having run to the peril of the revenue. ... The appeals are allowed.
Judgment, 17-18
In brief
The appellants are job workers who build bodies on chassis supplied to them by motor vehicle manufacturers. The manufacturers cleared the chassis to the appellants on payment of excise duty computed under Rule 8 of the Central Excise Valuation Rules, 2000, i.e. at 110% of the cost of manufacture. On clearing the completed body-built vehicle back to the manufacturer, the appellants computed the assessable value taking only the actual cost of manufacture of the chassis, plus raw materials, job charges and their own profit, excluding the additional 10% loaded under Rule 8.…
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