Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 562 - CESTAT, BANGALOREWaiver of pre-deposit - Benefit of Notification No. 3/2004-C.E., dated 8-1-2004.- Department contended that the pipes supplied were not eligible for the benefit of the Notification in view of the fact that pipes were not used for transportation of water from water treatment plant to the storage plant, as provided in the Notification - Held that:- the purpose of the water supply facility and the pumping house and system, etc., is to supply water for agricultural house and the fact is that the explanation only enlarges the definition of water supply plant to include desalination, demineralization or purification of water plant and does not restrict it to only desalination, demineralization or purification of water plant,find that appellant has been able to make out a prima facie case in their favour - Decided in favour of assessee.
|