The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench has held that the manufacture of power driven pumps without BIS specification and ISI certificate are not eligible for SSI exemption.
In instant case appellant, Jay Dan Gigev Welding Works had filed appeal against the impugned order of denying SSI exemption notified under No. 8/2006-CE his product ‘power driven pumps’. The appellant also had claimed that he was entitled for the cum-duty price benefits.
Kalpesh P Shah, who appeared for the revenue submitted that the applicant had not fulfilled the mandatory requirement of BIS confirmation for the SSI exemption nor had ISI certification to confirm BIS. He further contended that the appellant was not eligible for the exemption.
The Tribunal Bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) held that the appellant product was not eligible for SSI exemption Notification No. 8/2003-CE as it had no ISI certification to conform the BIS Standard. The tribunal also referred to Borana Pumps vs. Commissioner of CGST & C.Ex and Super Pumps Pvt. Limited vs. CCE where similar decisions were observed. The tribunal further held that the appellant therefore was entitled for the extension of cum-duty price benefit.
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