Benefit of exemption notification 06/2006-CE and 12/2012-CE available as all conditions fulfilled

Volvo Buses India Pvt Ltd Vs Commissioner of Central Excise (CESTAT Bangalore) CESTAT Bangalore held that benefit of exemption notification no. 06/2006-CE dated 01.03.2006 and 12/2012-CE available to the motor vehicle manufactured as ownership of chassis was transferred after the sale of the same by VIPL to Appellant. Facts- The appellants are manufacturers of parts and accessories of buses falling under Chapter sub-heading 87082900 of Central Excise Tariff Act, 1985 (CETA). During the course of verification of refund claim, it was noticed by the Department that the appellant also undertakes t...