9911796707
TMI Blog2018 (11) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... he notification to suggest that the storage facility has to be of any particular size. There is also nothing in the notification which suggests that water supply plant should necessarily have some processing facility such as for desalination, purification, etc. In this case, the plant is certainly a plant for pumping water. The certificate issued by the District Collector clarifies that the pipes are required for taking the water from the plant to the cistern and therefore, the pipes in question are squarely covered by the Exemption Notification No. 3/2004-CE dated 08.01.2004. Appeal allowed - decided in favor of appellant. - Appeal No. E/1040/2009 - A/31373/2018 - Dated:- 1-11-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified above. 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. 2. This notification shall come into force on the 9th day of January, 2004. 2. The pipes in question were supplied by the appellant for the Pushkara Lift Irrigation Scheme in East-Godavari District of Andhra Pradesh of Government of Andhra Pradesh. The Government of Andhra Pradesh entrusted the work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the case of the appellant that the exemption notification nowhere requires water treatment facility to be part of the plant for the benefit to be available. Explanation to the notification states 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 processes intended to make the water fit for agricultural or industrial use . Thus the exemption notification includes facilities for desalination, purification, etc., but such facilities are not pre-requisites for notification to be applicable. In this case, the plant in question is lift irrigation systems which involved pumping of water and not cleaning it and therefore, faciliti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e arguments on both sides and perused the records. It is evident from the certificate issued by the District Collector that it is a lift irrigation facility of the Government of Andhra Pradesh which involved pumping of water. The certificate further certifies that the pipes in question are required for delivery of water from plant to the delivery cistern. It has been rightly pointed out by the learned counsel for the appellant that the term cistern itself means a storage facility. There is nothing in the notification to suggest that the storage facility has to be of any particular size. There is also nothing in the notification which suggests that water supply plant should necessarily have some processing facility such as for desalination ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
