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2013 (12) TMI 30 - AT - Central ExciseEligibility for Exemption under Notification No. 3/2004 – Pipes cleared for water supply Project – Held that:- What has been done is not a mere pump house but in reality the plant is built to ensure that the water supplied to the plant is of required quality and water inflow & outflow can be regulated - there is a water supply plant and a storage space and therefore the pipes supplied by the appellants are eligible for exemption. The exemption is claimed for pipes for moving water from the source to the distribution point - the principle is that exemption has to be given a strict meaning and it should not be extended - exemption is claimed for movement of water up to from distribution point only from source - appellants have a case on merit on the ground that the pump house can be considered supply plant and cistern a storage point - When a departmental officer has taken a view in favour of the appellant, naturally the question of applying extended period for imposing penalty should not arise – Decided in favour of Assessee.
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