TMI Blog2017 (1) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... upply 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. - E/1897/06-Mum - A/94604/16/EB - Dated:- 19-12-2016 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Prasad Paranjape, Advocate for Appellant Shri Ashutosh Nath, Asstt. Commr. (A.R.) for respondent Per : Ramesh Nair The fact of the Case is that the appellant have purchased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the present case, even the plant is complete but the, same used for setting up of plant in the factory for erection installation of the same, therefore the same is clearly covered under the notification. On the query raised by the Bench regarding unjust enrichment, he further submits that since the appellant is a buyer of the goods and the plant was used within the factory there is no question of passing of incidence of duty to any other person, therefore the unjust enrichment is not applicable in the present case. He further submits that no dispute was raised by the lower authority on the aspect pf unjust enrichment. He placed reliance on the following judgments: (i) Rochem Separation Systems (I) Pvt. Ltd Vs. Commr. of C. Ex., Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the Central Excise Tariff Act, 1985 (5 of 1 986), from whole of the duty of excise leviable thereon under the said First Schedule, subject to the condition that a certificate issued by the Collector/Deputy Commissioner/ District Magistrate of the District in which the project is located, is produced to the Deputy Commissioner of Central Excise or the 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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