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2019 (5) TMI 209 - CESTAT HYDERABADSupply of pipes to various projects processing and supplying water to various bleaching and dyeing units - benefit of N/N. 03/2004-CE, dated 08.01.2004 - Difference in quantities in two sets of certificates - HELD THAT:- There is nothing in the notification which require nexus between the new certificate with the cancelled certificates. We also find that Ld. Counsel for the respondent has explained satisfactorily the reasons for the difference in quantities between the two sets of certificates. After examining the matter and the notification No. 03/2004-CE, dated 08.01.2004, we find that notification exempted pipes needed for delivery of water from its source to the plant and from there to the storage facility. In this case the pipes were being supplied for transporting effluent to treatment plants and treated water from the plant to the industrial units. The Revenue wants to deny exemption to the pipes which were used for transmission of water from the treatment plant to the industrial units. This denial is clearly not covered by the notification which exempts both pipes needed for delivery of water from its source to the plant as well as from there to the storage facility. The Revenue has not made out a case that storage facility is located in the plant only and not in the units which received the water. Adjustment of ₹ 68,72,164/- towards liability of the manufacturer under Rule 6 of CCR 2004 - HELD THAT:- The Assistant Commissioner’s attempt to pin the alleged liability of the manufacturer under CCR 2004 on the respondent, who is claiming refund is preposterous. It is not clear under what authority of law he sought to recover the CENVAT credit due from the manufacturer, from the buyer. We also find that this was beyond the scope of the show cause notice and is completely untenable. Appeal dismissed - decided against Revenue.
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