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2018 (11) TMI 455 - AT - Central ExcisePipes needed for delivery of water from its source to the plant and from there to the storage facility - benefit of N/N. 3/04 dated 08.01.2004 - the notification required the existence of water supply plant and storage facility neither of which were present in the particular project - Held that:- It is evident from the certificate issued by the District Collector that it is a lift irrigation facility of the Government of Andhra Pradesh which involved pumping of water. The certificate further certifies that the pipes in question are required for delivery of water from plant to the delivery cistern - There is nothing in the notification to suggest that the storage facility has to be of any particular size. There is also nothing in the notification which suggests that water supply plant should necessarily have some processing facility such as for desalination, purification, etc. In this case, the plant is certainly a plant for pumping water. The certificate issued by the District Collector clarifies that the pipes are required for taking the water from the plant to the cistern and therefore, the pipes in question are squarely covered by the Exemption Notification No. 3/2004-CE dated 08.01.2004. Appeal allowed - decided in favor of appellant.
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