2016 (5) TMI 936

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..... ion Ltd. was set up for the generation of power which is not entitled for said exemption - Held that:- the electric cables were supplied for river water pump house at project for drawing water from Godavari river. The water is treated and used for the purpose of power generation. The required certificate from Collector, Godavari Distt. has been submitted. Setting up of water supply plant is for th .....

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..... No. 3/2004-CE dated 8.1.2004. The said notification exempts all items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components / parts required for setting up of water supply plants, subject to production of certificate issued by the Collector of District. 2. Proceedings were initiated against the Respondent, for denying the above said claim for ex .....

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..... he impugned order correctly applied the exemption notification to the impugned goods. 5. Heard both the sides. Examined appeal records. The applicability of exemption in terms of notification No. 3/2004-CE to the respondent is the point of dispute. We find that the learned Commissioner (Appeals) examined the issue in detail to arrive at the findings. The electric cables were supplied for river .....

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