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TMI Blog2017 (1) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... plant to the appellant. The appellant claimed the refund of the duty paid by the supplier. The refund claim was rejected by the original authority on the ground. that exempted goods supplied by the supplier is plant in itself used of treatment and water and supply of the same for industrial goods in other words it is a water supply plants. The exemption is available Only to the all items of machinery including instruments, apparatus, appliances, auxiliary equipment and their components/ parts required for setting up of water supply plants (which includes a plant for desalination, demineralization or purification of water or for carrying g out any similar process intended to make the water fit for agricultural or industrial use). In the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Coop. Ltd 2014 (35) STR 492 (All.) 3. Shri Ashutosh Nath, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue, reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and on perusal of record, we find that the dispute is only that the refund is not admissible, on the ground that the goods supplied by the supplier and received by the appellant is not entitled for the benefit of notification Noe 3/2004. Therefore it is necessary to go through the notification which is reproduced below: "Water supply plants for agricultural and industrial use - Exemption to machinery, instruments, equipments and pipes used therein In exercise of the powers conferred by sub-secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification are very broad and wide which in our view, even plant is also covered. The whole objective of the notification is that all the goods which are required for setting up of water supply plant are exempted. ln the present case there is no dispute that the plant itself is a water treatment plant for supply of treated water for the industrial use. As per the description of the goods given in the notification read with explanation, we have no doubt that the Reverse Osmosis Plant received by the appellant is clearly covered by the exemption notification. Therefore it was not liable for any payment of duty, hence the duty paid on the same by the supplier is refundable. The case of the appellant is also supported by the judgment rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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