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2016 (10) TMI 384 - AT - Central ExciseEligibility of benefit of exemption Notification No. 3/2004-CEX dated 8.1.2004 - Plastic Polythene Film/Sheets - Plastic Polythene Film/Sheets supplied for setting up water supply plant; and a certificate to this effect was issued by Distt. Collector, Bikaner - Held that: - The contents of the Notification No. 3/2004-CEX dated 8.1.2004 are very clear that “all items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/parts required for setting up of water supply plants” and “pipes needed for delivery of water from its source to the plant and from there to the storage facility”, would be eligible for exemption under the Notification No. 3/2004-CEX subject to the certificate issued by Collector/D.C./D.M. of District that such goods were cleared for intended use specified in the Notification No. 3/2004-CEX. The subject goods – “HDPE Geomembranc Film 1.00 MM Thick cleared and supplied by the appellant is neither an item of machinery mentioned in the notification nor a component/part of the said machinery nor a pipe needed for delivery of water, appearing in the notification. Therefore, the certificate issued by the Distt. Collector, Bikaner and produced by the appellant cannot provide required assistance to the appellant to support their stand - exemption benefit not allowed - appeal rejected - decided against appellant.
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