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TMI Blog2011 (6) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... water from its source to the plant and/or from the plant to the first storage point are necessarily to be bigger in diameter then the diameter of the pipes for further delivery of the water. Indeed it appears to us that there could not be any such case because the size of the pipes carrying the water beyond the storage point would essentially depend upon the requirement of supply of water. Being so, the interpretation which the learned Commissioner has sought to give to sub-clause (2) does not appear to be correct. The condition in sub-clause (3) cannot be read sub-clause (2) of Clause 7 of the Table, appeal allowed - E/3423/2010 - 508/2011-EX(PB) - Dated:- 13-6-2011 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. REPRESENTED B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department and the show cause notice dated 31 December 2009 in that regard came to be issued and which was contested by the appellants by filing their reply dated 4th February 2010. However, the Commissioner rejected the contention of the appellants that all the three sub-clauses of Clause 7 are to be read independently and thereby confirmed the demand pertains to the present appeal. The facts as such are not in dispute. The dispute only relate to the interpretation of sub-clauses of Clause 7 of the said table of the said notification. 3. Under Notification No. 6/2006-C.E., dated 1st March 2006, the pipes which were exempted from payment of duty were described under Clause 7 as under :- The following goods, namely :- (1) All items of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r human or animal consumption, but does not include a plant supplying water for industrial purposes. 5. The claim in relation to the exemption from duty was to be supported by a certificate as specified under condition No. 4 of the said notifications and the said condition No. 4 read as under :- If, a certificate issued by the Collector/District Magistrate/Deputy Commissioner of the District in which the plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table . 6. There is no dispute that the appellants had furnished the requir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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