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2023 (9) TMI 284 - AT - Central ExciseExemption on water treatment and supply projects - N/N. 47/2002-CE dated 06.09.2002 - exemption denied on the ground that the pipes supplied by the appellant were laid for supplying water from source to storage tank owned by SIPCOT located in the compound of Hyundai and not for the delivery of water treatment plant and the treated water used for industrial purposes and not for human or animal consumption. HELD THAT:- The appellant had supplied the pipes to M/s Trichy Construction Company Private Limited by availing the benefit of Notification No.47/2002-CE dated 06.09.2002 and the Competent Authority has issued the Certificate for intended use for the said pipes - On going through the said Certificate, it is found that the said Certificate has been issued in pursuance to the Notification No.47/2002-CE dated 06.09.2002 issued by the Ministry of Finance,Government of India and the use of pipes has also been explained. In that circumstances, the said Certificate cannot be doubted as held by this Tribunal in the case of M/S. INDIAN HUME PIPE CO. LTD. VERSUS CCE, TIRUCHIRAPPALLI [2016 (11) TMI 1436 - CESTAT CHENNAI] wherein this Tribunal has held that In absence of any proforma prescribed by the Notification, the certificate issued by the Collector was basis for the appellant to claim duty exemption. But it is very strange to note that when the Executive Engineer guided Revenue that the supply was not for the purpose of water treatment plant, further enquiry was not conducted by Revenue to ascertain the facts from the Collector. In absence of any enquiry, certificate issued by Collector cannot be discarded. Thus, the appellants are entitled for the benefit of Notification No.47/2002-CE dated 06.09.2002 and are not liable to pay duty - appeal allowed.
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