Supplier of chassis to body-builder who receives body-built vehicle is not manufacturer of body-built vehicle

Tata Motors Limited Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that the Appellant is merely supplies the chassis to body-builder and receives the body-built vehicle from the body-builder. Accordingly, Appellant is not the manufacturer of the body-built vehicle. Hence, demand of duty unsustainable. Facts- The appellant is engaged in manufacturing chassis of commercial motor vehicles in their Jamshedpur factory. Such chassis, apart from being sold to independent customers from the factory gate, is also supplied to independent bodybuilders for building body thereon, in...