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2018 (8) TMI 1439 - AT - Central ExcisePipes cleared for various projects - benefit of N/N. 6/2002 dated 01.03.2002 as amended - Case of Revenue is that the pipes are not used for setting up of water treatment plant but used for distribution of water beyond first storage point - Held that:- The condition attached to such exemption is that the assessee needs to produce certificate issued by the Collector/District Magistrate/Deputy Commissioner of District in which the plant is located - on perusal of said certificate produced, it is found that the said certificates clearly indicated that they were issued as required under N/N. 6/2006 dated 01.03.2006 and/or N/N. 6/2007 dated 01.03.2007 - the said factual findings are also not effectively controverted by the Revenue in their grounds of appeal - appeal dismissed - decided against revenue.
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