2001 (3) TMI 757

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri S.V. Krishnamurthy, Consultant, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in both the appeals filed by Revenue is whether any duty is payable on the parts of power driven pumps used captively in the manufacture of power driven pumps. 2. We heard ld. SDR, Shri G. Sree Kumar Menon, for Revenue and ld. Consultant, Shri S.V. Krishna....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g the decision of the Tribunal in the Universal Electricals case. The department has filed appeal as they had preferred an appeal against the said decision in the Supreme Court. Ld. Consultant has also relied upon the decision in the case of Olympic Zippers Pvt. Ltd. v. CCE, Meerut reported in 2000 (116) E.L.T. 80 (T) = 2000 (37) RLT 290 wherein it was held that Explanation VI is relevant while co....