https://www.taxtmi.com/caselaws?id=755202 CESTAT Ahmedabad allowed the appeal by remand in a case involving denial of captive consumption benefits under N/N. 67/95-E for IC engines used in manufacturing PD Pumps. The tribunal found that the Commissioner erroneously relied on Honda Seil Power Products Ltd judgment, noting factual differences as the appellant's IC engines were assembled with PD pumps before clearance, unlike the Honda case where components were separately packed. The tribunal distinguished between PD pumps and Monoblock pumps, finding no dispute regarding captive consumption for Monoblock pumps, and remanded the matter for reconsideration on all issues. en-us Mon, 01 Jul 2024 00:00:00 +0530 Mon, 08 Jul 2024 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755202 CESTAT Ahmedabad allowed the appeal by remand in a case involving denial of captive consumption benefits under N/N. 67/95-E for IC engines used in manufacturing PD Pumps. The tribunal found that the Commissioner erroneously relied on Honda Seil Power Products Ltd judgment, noting factual differences as the appellant's IC engines were assembled with PD pumps before clearance, unlike the Honda case where components were separately packed. The tribunal distinguished between PD pumps and Monoblock pumps, finding no dispute regarding captive consumption for Monoblock pumps, and remanded the matter for reconsideration on all issues. Case-Laws Central Excise Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755202