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2016 (11) TMI 277 - AT - Central ExciseEntitlement for exemption under N/N. 6/2001 as amended by N/N. 47/2002-CE dated 06.09.2002 - cables to a water treatment plant set up - exemption certificate - Held that: - The admitted facts are that the cables for which the exemption has been claimed are entitled for the same if used in water treatment plant. There is no allegation regarding mis-use of the impugned goods for other than entitled purpose. The exemption was denied only on the ground that the certificate in terms of condition 47A of the notification was not in the name of the appellant. We have perused the condition which only states that the certificate should be issued by the jurisdictional District Collector where the water treatment plant is located stating that such goods are cleared for entitled use. There is no stipulation that the certificate should be in the name of the manufacturer. In the absence of any allegation regarding the diversion of impugned goods and in the presence certificate issued by the District Collector in favor of the person who procured the impugned goods, we find no justification in the finding of the lower authority to deny the exemption. Accordingly, the impugned order is set-aside to this extent - appeal allowed - decided in favor of appellant.
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