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2017 (11) TMI 1322 - AT - Central ExciseBenefit of N/N. 6/2002-CE dated 01.03.2002 - denial on the ground that in the project for which the pipes are supplied there is no water treatment plant - deposit as per Section 11 D of the CEA, 1944 - Held that: - identical issue decided in appellant own case M/s. The Indian Hume Pipe Co. Ltd., V. Karunakaran, C. Sridharan, S. Rajendran Versus Commissioner of Central Excise, Tirunelveli [2017 (9) TMI 695 - CESTAT CHENNAI], where relying in the case of Jain Irrigation Systems Ltd Versus Commissioner of Central Excise & Customs-Nashik [2017 (3) TMI 990 - CESTAT MUMBAI], where it was held that where certificates are the qualification for exemption, it is not open to the central excise authority to overrule that certification, the exemption was allowed - benefit of exemption allowed. Demand u/s 11D - Revenue held that since the contracted amount is inclusive of excise duty, when the appellant enjoyed exemption from excise duty, the amount collected should be construed as inclusive of excise duty and the said amount should have been deposited to the Govt. under Section 11D - Held that: - in appellant own case as mentioned above, it was held that there is no evidence that the sales document namely invoices etc. indicated any excise duty separately so that the buyer has paid any money representing excise duty to the appellant. In the absence of such situation, the provisions of Section 11D cannot be attracted and the impugned order is without merit - demand set aside. Appeal allowed - decided in favor of appellant.
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