2001 (10) TMI 539

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..... wal, Member (T)]. The issue involved in this appeal, filed by M/s. Sterling Machine Tools, is whether the benefit of Notification No. 5/98-C.E., dated 2-6-98 is available to them. 2. Shri S.K. Sudan, Manager Excise of the Appellants, submitted that the appellants manufacture, inter alia, P.D. pumps/P.D. pump sets; that the Assistant Commissioner rejected their application for issue of CT-2 .....

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..... the benefit of Notification No. 56/95, dated 16-3-95 will be admissible to the whole pump sets; that the Board s Circular is binding on the Departmental authorities. He also emphasised that they are only manufacturing P.D. pumps and as such benefit of Notification is available to them. 3. Countering the submissions, Shri R.D. Negi, learned SDR, submitted that the Notification No. 5/98 is availab .....

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..... rein, from payment of duty if these goods are used in the manufacture of specified P.D. pumps primarily designed for handling water and subject to the following of procedure set out in Chapter X of the Central Excise Rules. There is nothing brought on record by the appellants to prove that in commercial parlance pump sets means only power driven pump sets. Pump sets can be both, power driven and h .....

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