Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 418 - AT - Central ExciseBenefit of N/N. 06/2002-CE as amended vide N/N. 47/2002-CE - MS Pipes supplied to various local Government Authorities - it was alleged that pipes were not used for delivery of water for use at Palla to water treatment plant and instead those were used to delivery water for the use of Sewage Treatment Plant at Narela - Held that:- The Ld. Commissioner has not substantiated with any valid reasons as to how he has come to the conclusion that the location of reservoir being at Narela STP would fall outside the purview of exemption. In respect of goods supplied to the Kolkata Municipal Corporation for various water supply projects and in view of various certificates issued by the District Magistrate North 24 Parganas, it is observed that the pipes were laid up to the point of proposed new Pressure Station. In case of Kalighat Booster Pumping Station the pipe lines were laid along Rasbehari Avenue – Doverlane junction and there after Satish Mukherjee road and finally to Andul Raj road. It is the settled principle of law that a notification cannot be read in a narrow manner so as to defeat the object of the notification. It has to be considered reasonably and rationally - It is now settled by various decisions of the Hon’ble Apex Court that if any certificate is required to be issued, as a condition for availing the benefit under said notification and once such certificate is issued by the competent authority, the Revenue cannot go beyond such certificate and deny the benefit of exemption under the notification. The pipelines cleared by the appellant are covered under the Clause -1 of the relevant entry of the Notification - appeal allowed - decided in favor of appellant.
|