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CASE NO.:

Appeal (civil) 4228-4229 of 1999

PETITIONER:

W.P.I.L. Ltd., Ghaziabad

RESPONDENT:

Commissioner of Central Excise, Meerut, U.P.

DATE OF JUDGMENT: 22/02/2005

BENCH:

Ruma Pal & Arijit Pasayat & C.K. Thakker

JUDGMENT:

JUDGMENT

Thakker, J.

These appeals have been filed by the appellant against an Order in Original

Nos. 123-29 of 1996 passed by the Assistant Commissioner, Central Excise,

Division I, Ghaziabad, confirmed by the Commissioner (Appeals), Customs &

Central Excise, Ghaziabad and also confirmed by the Customs, Excise and

Gold (Control) Appellate Tribunal, New Delhi (‘CEGAT’ for short).

The case of the appellant is that it is the manufacturer of power driven

pumps and parts thereof designed for handling water. The power driven pumps

as well as parts thereof which are used for manufacture of pumps have been

exempted from levy of excise duty since 1978. Various notifications had

been issued from time to time granting exemption to both, i.e. power driven

pumps and also parts of power driven pumps which were used in the

manufacture of the power driven pumps. Parts of power driven pumps which

were not utilized for m