2017 (2) TMI 822

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..... conditions - benefit allowed - appeal allowed - decided in favor of appellant. - E/2095/06 - A/85518/17/EB - Dated:- 23-1-2017 - Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Shri. Sachin Chitnis, Advocate for the Appellants Shri. V.K. Shastri, Assstt. Commissioner(A.R.) for the Respondent Per : Ramesh 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 exemption certificate and the actual utilization of the PVC pipes and fittings cleared were no .....

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..... ellant 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. He submits that Hon ble Supreme Court in the case of Essar Steel Vs. Commissioner [2014(308) ELT 440(SC)] held that once the supplies are under certificates issued by specified authority, exemption is not deniable. He submits that certificates issued by the specified authority i.e. collector stands proved that the conditions laid down in the notifications have been duly satisfied and the commissioner has no right, authority or jurisdiction to go beyond the said certificate and/or question the correctness thereof. He .....

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..... tion 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 industrial use. From the above explanation, it can be seen that 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 .....

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