COMMERCIAL ENGINEERS AND BODY Vs. CCE

JUDGEMENT

(1.) The appellant has filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals).

(2.) The appellant has engaged in the manufacture of bodies of motor vehicle and were clearing the same to Central Govt. Ordinance Factory. The bodies cleared by the appellants were used in the manufacture of motor vehicles by Central Govt. Ordinance Factory. The appellants were clearing the goods under Notification No. 64/95 -CE. The benefit of notification was denied to the appellant on the ground that the notification exempts the parts of motor vehicles falling under Chapter 87 of Central Excise Tariff as the appellants were clearing the bodies of motor vehicles and not parts of the motor vehicles.

(3.) The contention of the appellant is that the appellats were clearing bodies of motor vehicles falling under heading 87.07 of Central Excise and these bodies were used in the manufacture of motor vehicles by Central Govt. Ordinance Factory and these bodies are part of motor vehicles, therefore, the benefit of notification cannot be denied.