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2018 (5) TMI 1455 - AT - Central ExciseBenefit of N/N. 6/2006-CE dated 1.3.2006 - denial on the ground that the certificate issued by the relevant authority, it is not clear whether the pipes are used to draw water from the source to storage reservoir or as a part of integral water supply project - Held that: - as per notification, Sl. No. 2 does not prescribe any diameter for the pipes that is to be used whereas Sl. No. 3 prescribes that the pipes of outer diameter exceeding 20cm will be eligible for exemption when such pipes are integral part of the water supply project - From the certificate produced by appellant, it is clear that the pipes are used for carrying water from the source to treatment plant and to the reservoirs in various villages. For such reason, it is established that the pipes are used as integral part of water project and also for drawing water from the original source to the reservoir. The appellant having fulfilled the condition in the notification is eligible for the benefit of exemption from payment of duty - demand do not sustain - appeal allowed - decided in favor of appellant.
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