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M/s. Aqua Sub Engineering Versus Commissioner of Central Excise And Service Tax, Coimbatore

2015 (10) TMI 1159 - CESTAT CHENNAI

Duty 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 th .....

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Per: R Periasami: Appeal arises against the order passed by the Commissioner of Central Excise demanded of ₹ 66,25,339/- being the duty on "Thrust Bearing Assembly" manufactured and captively consumed during the period June, 2000 to February 2002 in the manufacture of Power Driven Pumps. Appellants are manufacturers of power driven pumps and exempted from excise duty. Thrust bearing assembly manufactured by the appellant emerges as an intermediate product and used in the manufac .....

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hority denied the exemption benefit and confirmed the duty and imposed equivalent penalty. 2. Ld. Advocate appearing for the appellant submits that the issue stands settled by the Hon'ble Tribunal in the following cases:- Mather & Platt (I) Ltd. Vs. CCE, Pune-I 2004 (167) ELT 287 (Tri.-Mum.) - KSB Pumps Ltd. Vs. CCE, Nasik 2005 (179) ELT 370 (Tri.-Mum.) - CCE Vs. KSB Pumps Ltd. 2005 (183) ELT A29 (S.C.) 3. Ld. AR reiterates the findings of the impugned order and relied on the Board's .....

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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. (supra) 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.(supra) and allowed the appeal. The relevant portion of the said decision is reproduced as under:- "6. After hearing both sides and co .....

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