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2023 (7) TMI 536

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..... ing up of 2 X 125 MW Power Plant at Barsingsar RA-8 Water Carrier System from IGNP Canal RD 800.6 to Thermal Power Plant, Barsingsar. Denial of benefit on the ground that the exemption is available for setting up of water supply plant not for power plant. HELD THAT:- On going through the Certificates, it is observed that the said goods were sold by the appellants, which are to be used f .....

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..... For the Appellant : None For the Respondent : Shri S. Mukhopadhyay, Authorized Representative PER ASHOK JINDAL : By this appeal, the appellant has challenged the demand of duty along with interest. 2. The facts of the case are that the appellant is a manufacturer of various excisable products, such as, suspension fittings, tension fittings, clamp connectors and accessori .....

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..... t the said order, the appellant is before us. 3. Heard the ld.A.R. for the Revenue and perused the records. 4. We find that the Certificate of District Collector Magistrate, Bikanar, has been produced by the appellant. The same is extracted below : 5. Further, a certificate issued by the Project Head, Barsingsar Project, was also produced by the appellant. The same is also extrac .....

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