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M/s Super Pumps Pvt. Limited Versus CCE, Bhopal

2016 (9) TMI 885 - CESTAT NEW DELHI

SSI exemption - Notification No. 8/2003-CE dated 01.03.2003 - Refund claim - Central excise duty paid by mistake by including non ISI submersible pumps i.e. non BIS pumps in the overall turnover - Held that:- it is found that the notification is avai .....

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tion only can be considered. Since non BIS pumps are not covered by the notification and the appellants submitted that they are clearing the same on payment of duty, the turnover of the same is not to be considered for arriving at the threshold exemp .....

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. U. Alvi, Advocate for the appellant Sh. G. R. Singh, DR for the Respondent ORDER The appellant is engaged in the manufacture of submersible pumps liable to Central Excise duty. They were availing small scale exemption in terms of Notification No. 8 .....

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that SSI Notification No. 8/2003-CE is not applicable to non BIS pumps and as such the clearance value of such pumps are not to be taken while determining the aggregate value of first clearance of ₹ 150 lakhs. The claim was rejected by the ori .....

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xemption is not applicable to the power driven pumps which do not conform to BIS. The appellant manufacture pumps as per BIS as well as pumps not conforming to BIS. As such when the notification was not applicable to non BIS pumps the turnover has to .....

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