TMI Blog2009 (11) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... parently fell within the ambit of the above exemption notification by virtue of the “Explanation” thereto. The respondent was eligible for the benefit, as rightly held by the learned Commissioner (Appeals). The present appeal is rejected. - C/787/2007-MUM - A/305/2009-WZB/C-II/CSTB - Dated:- 26-11-2009 - S/Shri P.G. Chacko, Member (J) and B.S.V. Murthy, Member (T) Shri T. Tiju, SDR, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying out any similar processes intended to make water fit for agricultural or industrial use." In the present case, the import by the respondent was made for setting up a 'water supply project' for industrial use at M/s. DSM Sugar Ltd, Moradabad (U.P.). The importer furnished the requisite "essentiality certificate" from the sponsoring authority, namely District Magistrate of Moradabad, who certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... study of this process, it appeared to the department that the project was mainly an "effluent water treatment plant" and therefore, would not qualify for the benefit of the above notification. This view was upheld by the original authority, but rejected by the first appellate authority. 2. We have perused the order passed by the learned Commissioner (Appeals) and have found cogent reasons in su ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
