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2020 (2) TMI 3 - AT - Central ExciseSupply of cables for research purposes - benefit of N/N. 10/1997- Central Excise dated 1.03.1997 (Sl.No.2) - benefit of notification denied alleging that the wires and cables in running length could not be considered as parts or equipment or accessories of any machines and/or water treatment plant - HELD THAT:- In the present case, necessary certificates as required by the N/N.10/97-CE dated 10.03.1997 and N/N. 6/20060CE dated 1.03.2006 have been issued by the Competent Authorities - Tribunal has consistently held that when a certificate was issued by the competent authority regarding specific end-use of goods as required under notification, the exemption cannot be denied. Tribunal in the case of M/S. K.E.I. INDUSTRIES LTD. VERSUS CCE, JAIPUR [2016 (3) TMI 228 - CESTAT NEW DELHI] and M/S. HAVELLS INDIA LIMITED VERSUS CCE, DELHI [2017 (4) TMI 986 - CESTAT NEW DELHI] has held that cables supplied to Water Supply/Treatment plant are eligible for exemption under relevant notifications. Appeal allowed - decided in favor of appellant.
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