2016 (10) TMI 384

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..... he contents of the Notification No. 3/2004-CEX dated 8.1.2004 are very clear that “all items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/parts required for setting up of water supply plants” and “pipes needed for delivery of water from its source to the plant and from there to the storage facility”, would be eligible for exemption under t .....

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..... ustice (Dr.) Satish Chandra, President and Mr. Ashok K. Arya, Member (Technical) Ms. Rinky Arora, Advocate - for the appellant Shri G.R. Singh, D.R. - for the respondent ORDER Heard both sides. 2. The matter pertains to eligibility of benefit of exemption Notification No. 3/2004-CEX dated 8.1.2004. 3. The appellant represented by the ld. Advocate Ms. Rinky Arora inte .....

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..... and their components/parts required for setting up of water supply plants and pipes needed for delivery of water from its source to the plant and from there to the storage facility , would be eligible for exemption under the Notification No. 3/2004-CEX (supra) subject to the certificate issued by Collector/D.C./D.M. of District that such goods were cleared for intended use specified in the Noti .....

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