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2009 (3) TMI 140 - CESTAT, MUMBAIExemption - Reverse Osmosis Desalination Plants - Notification No. 6/2002-C.E., dated March 1, 2002 – held that - If all the machineries that are required to set up a plant can get a benefit, there is no justification to deny the benefit to the plant itself. It is only logical that the exemption, which is available to all items of machinery including instruments, apparatus and appliances, auxiliary equipment and their components/parts required for setting up of water treatment plants, should be available to the plant also. Any contrary interpretation, which defeats the objective of the Notification, needs to be avoided.
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