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2015 (10) TMI 1159 - AT - Central ExciseDuty demand - Captive consumption - Notification No. 6/2000 dated 01.03.2000 - Held that:- There is no dispute on the fact that the assessees are manufacturer of submersible pumps and the intermediate product thrust bearing assembly is used in the manufacture of final product. They claimed Notification No. 6/2000 at Sl.No. 250 read with condition No. 5 1. Identical issue has been dealt by the Hon'ble Tribunal in the case of KSB Pumps Ltd. (2004 (9) TMI 497 - CESTAT, MUMBAI) Tribunal discussed the Board's circular dated 4.12.02, which is relied by the department and also considered the Tribunal's decision in the case of Mather & Platt (I) Ltd.(2004 (2) TMI 446 - CESTAT, MUMBAI) and allowed the appeal. - impugned order is set aside - Decided in favour of assessee.
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