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2017 (8) TMI 1045 - AT - Central ExciseExemption under N/N. 6/2002-CE dt. 1.3.2002 (Sl.No.196A) and its successor N/N. 6/2006-CE dt. 1.3.2006 - exemption from payment of duty on machinery and their components/parts cleared for setting up water treatment plant and pipes - case of Revenue is that certificate issued by the District Collector cannot be accepted as the basis for compliance of the condition in the notification - Held that: - When the certificate has been issued by the District Collector as well as TWAD Board authorities, we have to say that department cannot deny the exemption by merely relied upon a letter issued by Executive Engineer, Special Division, Cuddalore - In the case of Jain Irrigation Systems Ltd. Vs CCE & Customs, Nashik [2017 (3) TMI 990 - CESTAT MUMBAI], the Tribunal in similar set of circumstances had observed that it is not open for the Central Excise authority to overrule the certificate issued by a competent a public authority - appellant are eligible for the exemption - appeal allowed - decided in favor of appellant.
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