activities. It manufactures power driven pumps and various accessories of such power deiven pumps and the manufacture of power driven pumps is subjected to central ... entry provides:
"Power driven pumps (including motor pumps, turbo-pumps and mono block pump sets) for liquids whether or not fitted with measuring devices
thereafter
exempting duty of excise on parts used in manufacturing
of power driven pumps. The Court noted that there was a
consistent policy ... consistent policy of the Government
of exempting parts of power driven pumps utilized by the
factory within the factory premises, it could not be said
That notification partially remits the excise duty payable on power-driven pumps. The material part of that notification reads as follows :-
"In exercise ... powers conferred by sub rule (1) of rule 8 of the Central Excise Rules, 1944 the Central Government hereby exempts power driven pumps falling under
functioning. In such cases, the petitioners use their own power-driven pumps for the purpose of transferring liquid alkyd benzene or liquid sulphuric acid from ... electric pumps fitted and kept at the factory taking the deliver, near the storage tank. According to the petitioners, use of electric pumps is only
withdrawn. In that case the assessee had manufactured an excisable commodity - power driven pumps - during the exemption period from 1st March 1969 to 16th March
consistent policy of the Government of exempting parts of
power driven pumps utilized by the factory within the factory
premises, it could not be said ... granting exemption for the first time in
respect of parts of power driven pumps to be used in the factory for
manufacture of pumps
functioning. In such cases, the petitioners use their own power-driven pumps for the purpose of transferring liquid alkyd benzene or liquid sulphuric acid from ... electric pumps fitted and kept at the factory taking the delivery, near the storage tank. According to the petitioners, use of electric pumps is only
withdrawn. In that case the assessee had manufactured an excisable commodity power driven pumps during the exemption period from 1st March, 1969 to 16th March
that case the assessee had manufac tured an excisable commodity - power driven pumps - during the exemption period from 1st March 1969 to 16th March
regions where the petitioners have been regularly exporting
the goods, namely, power driven pumps for handling water. It
was submitted that the petitioners have been ... that had happened, then the petitioners
could have exported power driven pumps during March and
April, 2019, which are the months when requirement
