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TMI Blog1993 (2) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Department as per the respective impugned orders. Similarly feeling aggrieved by the orders passed by the concerned Collectors (Appeals) on the very issue, M/s. Coimbatore Rajendra Industries and M/s. Precision Stamping are also filed appeals in 2689/92 3421/92. Hence all these matters are clubbed together and are being disposed of by this common order. 2. We have heard Shri V. Sridharan, learned Counsel for the parties and Department was duly represented by Shri S.K. Sharma, learned JDR. 3. Notification No. 64/86 as amended by Notification No. 236/86 is reproduced as under: MACHINERY, APPLIANCES AND IMPLEMENTS In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. He drew our attention to the observation made by the Collector (Appeals) in the impugned order-in-appeal No. 3421/92 which reads as under :- I observe that it grants inter alia exemption to Parts of power driven pumps primarily designed for handling water, namely:- (a) Centrifugal pumps (horizontal or vertical pumps) (b) Deep tubewell turbine pump (c) Submersible pumps and (d) Axial flow and mixed flow vertical pumps . I find that the expression used is Power driven pumps . In my view, the main emphasis is that the parts are to be of the pump portion and it applies to such pumps which are designed to be driven by power. No doubt, there are sets in which the pump portion and the power generating portion namely the electric motor a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a part of cycle while interpreting the Notification 24/65. 5.3 He also drew our attention to the observation made by the Bombay High Court in the case of Acme Mfg. Co. Ltd. [1990 (78) STC 79] while deciding the issue with reference to Bombay Sales Tax Act that, apparently we see no reason to hold that component part of a motor vehicle is not a component part of the motor vehicle. 6. While countering the arguments, Shri S.K. Sharma for the Revenue submitted that emphasis is on part of power driven pump as per the Notification and since exemption should be restricted to the parts of power driven pumps only. He said that the items in question are not parts of power driven pumps, but they are parts of the prime mover and parts of the prime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that to claim exemption - (i) the product has to fall under one of the entries under Chapter 84 or 85 of the Schedule to the CET Act; (ii) the product should be intended for use in manufacturing of diesel oil operated internal combustion engines; (iii) the product should be other than those which are excepted from the purview of the notification; and (iv) when the product is to be used elsewhere, the procedure set out in Chapter 10 of CE Rules is to be followed . Since Notification 217/85 is similar to that of exemption Notification 64 of 1986 as amended, benefit of exemption should be extended to items in question which are parts of the part of power driven pumps. He said that since the beginning taking into consideration all the genesi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdhandas v. H.H. Dave, Assistant Collector of Central Excise Customs, Surat and Others [1978 (2) E.L.T. J350], which is reproduced below :- It is well established that in a taxing statute there is no room for any intendment but regard must be had to the clear meaning of the words. If the tax-payer is within the plain terms of an exemption he cannot be denied its benefit by calling in aid any supposed intention of the ex- empting authority. In a Court of Law or Equality what the legislature intended to be done or not to be done can only be legitimately ascertained from that which it has chosen to enact either in express words or by reasonable or necessary implication. 9. In view of our foregoing conclusion, we hold that there is no j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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