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2017 (1) TMI 599 - AT - Central ExciseBenefit of exemption N/N. 3/2004-CE dated 8.1.2004 - denial on the ground that the project for which pipes were supplied has not fulfilled all the conditions inasmuch as there is no water supply plant and no storage facility of the water - Held that: - the water supply plant not only include the plant of demineralization or purification of the water but water supply plant also if any plant which is built for water supply, it is covered by the term ‘water supply plant”. There is no dispute that the pumping station is a plant which is used for supply of water. Therefore, the water supply plant i.e. pumping plat very much exists in the project. As regards the issue that whether there is storage facility or otherwise, we find that the water after supply from pumping station from the source point it is supplied to the discharge chamber and thereafter it is released for irrigation purpose in the field. It is our considered view that the discharge chamber is nothing but storage facility. Both the conditions of existence of water supply plant and storage facility are fulfilled - appellants are entitled for the exemption notification No. 3/2004-CE - appeal allowed - decided in favor of appellant.
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