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2017 (1) TMI 594 - AT - Central ExciseRefund claim - Reverse Osmosis Plant - rejection on the ground that the goods supplied by the supplier and received by the appellant is not entitled for the benefit of notification - Held that: - On going through N/N.3/2004, we find that the goods is specified in the notification are very broad and wide which in our view, even plant is also covered. The whole objective of the notification is that all the goods which are required for setting up of water supply plant are exempted. In the present case there is no dispute that the plant itself is a water treatment plant for supply of treated water for the industrial use. As per the description of the goods given in the notification read with explanation, we have no doubt that the Reverse Osmosis Plant received by the appellant is clearly covered by the exemption notification. Therefore it was not liable for any payment of duty, hence the duty paid on the same by the supplier is refundable. Appeal allowed - decided in favor of assessee.
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