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TMI Blog2018 (7) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise, Jaipur-1 Vs Cords Cable Industries Pvt Ltd [2016 (5) TMI 936 - CESTAT NEW DELHI], where it was held that Setting up of water supply plant is for the intended purpose covered by the terms of the notification. The explanation only shows the inclusive scope of the water supply plants - benefit of notification cannot be denied. Appeal dismissed - decided against Revenue. - Appeal No. E/924/2009 - Final Order No. A/30701/2018 - Dated:- 3-7-2018 - Mr. M.V.Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri Arun Kumar, Dy. Commissioner/AR for the Appellant Shri B. Seshagiri Rao, Advocate for the Respondent ORDER [ Order Per : M. V. Ravindran ] 1. This appeal is filed by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. We find that identical/similar issue came up before the Bench in the case of Commissioner of Central Excise, Jaipur-1 Vs Cords Cable Industries Pvt Ltd [2016 (335) ELT 533 (Tri-Delhi)] wherein the Tribunal held as under: This appeal by Revenue is against order dated 22-12-2006 of Commissioner (Appeals), Jaipur I. The respondents cleared a consignment of electric cable claiming exemption of Central Excise duty under Notification No. 3/2004-C.E. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een submitted. Setting up of water supply plant is for the intended purpose covered by the terms of the notification. The explanation only shows the inclusive scope of the water supply plants. 6. We find no merit in the appeal filed by the Revenue. The impugned order passed after detailed examination of all the relevant points, cannot be faulted. Accordingly, the appeal filed by the Revenue is dismissed. 5. We find no reason to deviate from such a view already expressed by the Bench in respect of electricity cables used for power generation as it is undisputed in the case in hand that the finished goods were used in the lift irrigation scheme. 6. The Revenue relied upon case of DP Wires Pvt Ltd Vs Commissioner of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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