TMI Blog2013 (12) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ciple is that exemption has to be given a strict meaning and it should not be extended - exemption is claimed for movement of water up to from distribution point only from source - appellants have a case on merit on the ground that the pump house can be considered supply plant and cistern a storage point - When a departmental officer has taken a view in favour of the appellant, naturally the question of applying extended period for imposing penalty should not arise – Decided in favour of Assessee. - Appeal No. 715/2010 - Final Order No. 25586/2013 - Dated:- 28-6-2013 - Mr. B.S.V. Murthy and Dr. D.M. Misra, JJ. For the Appellant : Mr R. Muralidhar, advocate For the Respondent : Mr R.K. Singla, Commissioner (AR) Order Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter flows to the agriculture fields through the canals and before moving the water to the canals, the water is transmitted through pipelines and water is released to the cistern from the pipelines and from the cistern water flows into canal. Therefore cistern has to be considered as storage facility. On this basis the learned counsel submits that the pipes cleared by them are eligible for exemption and the demand is not sustainable. He also relies upon several decisions wherein a view has been taken that it is not necessary that the pipes should be used only for moving the water to the first storage point. He also submits that in one of the projects namely Kadavali Lift Irrigation project, for subsequent period, the Commissioner in her orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s certifying that the goods are for intended use mentioned above. Further in the explanation it has also been mentioned for the purpose of this notification, water supply plant includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit agricultural or industrial use. 5.1. It can be seen that even though the pipes needed for delivery of water from its source to the plant are exempt in the explanation, it has been explained what is the meaning of water supply plant . It is on the ground that there is no water supply plant in this case the benefit has been denied. Ongoing through the records, we find that in respect of Kadavali Lift Irriga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orage space, yet a view can be taken that the pipeline is used for movement of water from the source to canals. This is in the light of decision taken in respect of pipes used for drinking water supply. Wherein the Tribunal took a view that even though the Commissioner said that the pipes needed for delivery of water from the plant to the storage facility would be eligible for exemption, this does not mean that the exemption should be limited to the first storage point only. This decision was rendered in the case of CCE, Kolkata Vs. Electrosteel Castings Ltd. [2009 (235) E.L.T. 757 (Tri.-Kol.)]. This was rendered in respect of Notification No. 6/2006-CE dated 01.03.2006 in that notification also the words used were similar to the present on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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