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2016 (5) TMI 936 - AT - Central ExciseDenial of claim for exemption on electric cables were supplied for river water pump house at project for drawing water from Godavari river - Notification No. 3/2004-CE dated 8.1.2004 - Revenue submitted that the Vemagiri Power Generation Ltd. was set up for the generation of power which is not entitled for said exemption - Held that:- the electric cables were supplied for river water pump house at project for drawing water from Godavari river. The water is treated and used for the purpose of power generation. The required certificate from Collector, Godavari Distt. has been submitted. Setting up of water supply plant is for the intended purpose covered by the terms of the notification. The explanation only shows the inclusive scope of the water supply plants. Therefore, the impugned order passed after detailed examination of all the relevant points, can not be faulted. - Decided against the revenue
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