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2016 (11) TMI 1436 - AT - Central ExciseBenefit of N/N. 47/2002-CE dated 6.9.2002 - appellant purchased the intended goods for the purposes of use in the water treatment project and certified by the Collector of the respective District - Revenue says that there being no water treatment plant, appellant is not entitled to the benefit of the notification - Held that: - When the certificate of the Collector is perused, it shows that only the appellant was awarded the contract to carry out certain activities. That has also certified that there were certain materials required for execution of the Head Works and Pipe Lines from Coleroon River to various storage tanks and group sumps in the project - In absence of any proforma prescribed by the Notification, the certificate issued by the Collector was basis for the appellant to claim duty exemption - we are compelled to allow the appeal with the remark that Revenue authorities should not half-heartedly discharge their duty in the pretext of serving interest of Revenue - appeal allowed - decided in favor of appellant.
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