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 1362 - AT - Central ExciseTransmission of electricity to water supply plants - benefit of N/N. 3/2004-CE dated 08.01.2004 - case of appellant is that the finished goods were used for transmission of electricity to water supply plants in the lift irrigation scheme, and they are eligible for benefit of notification - Held that:- It is undisputed that the appellant had cleared finished goods by claiming exemption under N/N. 3/2004 dated 08.01.2004 after following all the conditions laid down therein. The said certificates issued by the District Collectors are not contested by the Revenue - Identical/similar issue came up before the Bench in the case of Commissioner of Central Excise, Jaipur-1 Vs Cords Cable Industries Pvt Ltd [2016 (5) TMI 936 - CESTAT NEW DELHI], where it was held that Setting up of water supply plant is for the intended purpose covered by the terms of the notification. The explanation only shows the inclusive scope of the water supply plants - benefit of notification cannot be denied. Appeal dismissed - decided against Revenue.
|