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TMI Blog2017 (1) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... - the water supply plant not only include the plant of demineralization or purification of the water but water supply plant also if any plant which is built for water supply, it is covered by the term ‘water supply plant”. There is no dispute that the pumping station is a plant which is used for supply of water. Therefore, the water supply plant i.e. pumping plat very much exists in the project. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nair The appellant is engaged in the manufacture of PVC pipes. They have cleared the goods availing the exemption Notification No. 3/2004-CE dated 8.1.2004. The exemption was denied by the Revenue on the ground that the project for which pipes were supplied has not fulfilled all the conditions inasmuch as there is no water supply plant and no storage facility of the water. 2. Ms. Anjali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner/District Magistrate of district in which the project is located. In the present case, there is no dispute that the project for which pipes were supplied, the appellant obtained the certificate from the District Magistrate and submitted to Dy. Commissioner of Central Excise and once the certificate is submitted, no question should be raised regarding eligibility of the notification. She also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel is that the pumping station is water supply plant. We reproduce the Explanation to the Notification No. 3/2004 dated 8.1.2004 : - Explanation - For the purpose of this notification, water supply plant includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rage facility. Therefore, both the conditions of existence of water supply plant and storage facility are fulfilled. The judgments relied upon by the learned Counsel directly support their case. 5. As per our above discussion, we are of the considered view that appellants are entitled for the exemption notification No. 3/2004-CE. We, therefore, set aside the impugned order and allow the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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