M/S. BASANT INDUSTRIES, AGRA versus COLLECTOR OF CENTRAL EXCISE

M/S. BASANT INDUSTRIES, AGRA versus COLLECTOR OF CENTRAL EXCISE

Since there was no material to establish that the independent units were manufacturing pumps on behalf of the appellant, and the appellant had no control over the manufacturing process or units, the pumps sold by the appellant having not been manufactured by it, it was entitled to claim exemption under Notification...

Source-derived case information.

Parties
Appellant: Basant Industries, Agra; Respondent: Collector of Central Excise
Jurisdiction
India
Judgment Date
09 December 1994
Procedural Posture
Civil Appeal / Decision on Appeal Against Tribunal Order
Outcome
appeal allowed
Legal Topics
Exemption Under Central Excise Notification, Manufacture for Excise Purposes
Taxation Central Excise Exemption Under Central Excise Notification Manufacture for Excise Purposes

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Parties

Basant Industries, Agra

Appellant

Collector of Central Excise

Respondent

Procedural Posture

Civil Appeal / Decision on Appeal Against Tribunal Order

Legal Issues

  1. 1 Whether oil driven pumps sold by the appellant were exempt under Notification No. 85/72 dated 17.3.1972 or assessable to duty under item 30A of the Central Excise Tariff
  2. 2 Whether pumps manufactured by independent units were manufactured on behalf of the appellant

Ratio Decidendi

Since there was no material to establish that the independent units were manufacturing pumps on behalf of the appellant, and the appellant had no control over the manufacturing process or units, the pumps sold by the appellant having not been manufactured by it, it was entitled to claim exemption under Notification No. 85/72 dated 17th March, 1972.

Court Disposition

appeal allowed

Orders

  • Order passed by Tribunal is set aside. The oil driven pumps sold by the appellant not manufactured by it are entitled to claim exemption under Notification No. 85/72 dated 17th March, 1972.