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2008 (12) TMI 198 - AT - Central ExciseSupply of pipes for Drinking Water Supply Project-II by M/s. Hyderabad Metro Water Supply and Sewerage Board – benefit of exemption notification no. 6/2002 dated 1.3.2002 as amended – held that - in the impugned notification, pipes needed for delivery of water from its source to the plant and from there to the storage facilities have been exempted subject to the requirement of obtaining a certificate from the Collector, District Magistrate, Deputy Commissioner of the District in which the plant is located. We find that the required certificates have been obtained by the respondents clearly showing that the impugned pipes were needed for delivery of water from the plant to the storage facilities. Secondly, we find that the Notification merely talks about the storage facilities and there is no restriction that the water should be delivered only to the first storage point – benefit of exemption available.
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