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2011 (7) TMI 272 - AT - Central ExciseExemption - Notification No. 6/2006-CE dated 1.3.2006 - When the pipes are used for projects which supply water for both industrial and non industrial purposes, whether the exemption would be available or not - There is no dispute that excise duty exemption is available for pipes needed for projects supplying water for animal or human consumption under Notification No. 6/2006-CE dated 1.3.2006 and pipes supplied to water projects used for agricultural or industrial use under exemption Notification No. 3/2004 - Both the notifications stipulate the condition that a certificate from the same District Collector should be obtained for availing the exemption - Held that:- the pipes were used for the water supply project which was supplying bulk of the water for domestic use and even when it was used in the industry, it was used for gardening and flushing of toilets which again are not in the nature of industrial use of water. It is also on record that even when it was used for industrial purpose, it was used for purposes other than as raw material.Therefore, non-mentioning of Notification No. 3/2004-CE in the said certificate obtained from the District Collector can at best be described as a minor technical infraction and for such minor technical discrepancy in the said certificate, the substantive benefit granted under an exemption notification should not be denied - Decided in favour of assessee. .
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