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TMI Blog2015 (10) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... R Subramaniyan, AC (AR) ORDER Per: R Periasami: Appeal arises against the order passed by the Commissioner of Central Excise demanded of Rs. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'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 Circular No. 678/69/2002-CX dated 04.12.2002. In view of the Board's Circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal. The relevant portion of the said decision is reproduced as under:- "6. After hearing both sides and considering the material it is found - (a) The Circular No. 678/69/2002-CX.CBE, dated 4-12-2002 begins by admitting, that doubts were raised regarding the classification and dutiability of "thrust bearing assembly" used in submersible power driven pumps. It further recorded that the Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 433/2004 reported in 2005 (183) ELT A29 (S.C.). In the present case, is identical where the adjudicating authority denied exemption benefit under notification No. 6/2000 dated 01.03.2000 for the very same item thrust bearing assembly. The appellants are eligible for the benefit of Notification No. 6/2000." 5. In view of the Apex Court's decision referred above the issue stands settled and by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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