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2019 (4) TMI 581 - AT - Central ExciseGoods cleared for construction of water treatment plant - benefit of N/N. 06/2006-CE dt. 01/03/2006 (Sl.No.7) - duty free benefit denied - mentioning of wrong notification number - Held that:- At the time of clearance of the goods in September, 2006, Notification No.6/2006 extended the benefit of duty free clearance for various goods required for setting up of water treatment plants. This was subject to the condition that a certificate is issued by the District Collector or other authorities of the district in which the plant is located - The N/N. 6/2006 replaced the earlier N/N. 47/2002 dt. 06/09/2002. The wording of the original notification has been retained in the new notification substantially. The CBEC Circular referred to in the certificate issued by the District Collector dt. 06/09/2002 was issued in the context of exemption N/N. 47/2002 dt. 06/09/2022. The goods covered by the said certificate are intended for construction of water treatment plant for Krishna Drinking Water Supply Project. The fact that the certificate has mentioned a different N/N. 3/2004 dt. 08/01/2004 cannot take away the substantial benefit intended for setting up of water treatment plant for drinking water supply project - Mistake in mentioning the wrong notification number cannot be the sole reason for denying the benefit to the assessee which they were otherwise eligible. The goods cleared by the appellant cannot be denied the exemption - Appeal allowed - decided in favor of appellant.
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