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2017 (5) TMI 1478 - AT - Central ExciseN/N. 3/2004-CE - Pipes cleared for water supply Project - whether on supplying PVC pipes under N/N. 3/2004-CE dated 08.01.2004 have violated the provisions of the Notification and the scheme of the Act/ Rules, and are liable to duty, which provides for exemption under Section 5A(1) of the Act? - Held that: - the appellant have supplied the goods manufactured by them, PVC pipes etc. on the basis of certificate issued by the Collector, Kolhapur as required under N/N. 3/2003-CE and no error have been found by the Revenue in the said certificate - the similar issue came up before a coordinate Bench of this Tribunal in Koya & Co. Construction P. Ltd. vs. CCE, Visakhapatnam-II -[2013 (12) TMI 30 - CESTAT BANGALORE] whereunder on similar facts and circumstances this Tribunal has allowed the benefit of the said notification on merits, holding that appellants have a case on merit on the ground that the pump house can be considered supply plant and cistern a storage point - appeal allowed - decided in favor of appellant.
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