2015 (10) TMI 413

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..... the benefit of the exemption notification should be allowed to Water treatment plant and not parts of water supply or distribution units. The Commissioner (Appeals) rejected the appeal filed by the appellant following the decision of the Tribunal in the case of Pratibha Industrials Ltd vs CCE [2004 (9) TMI 278 - CESTAT, MUMBAI]. The Honble Supreme Court in the case of Pratibha Industries Ltd vs C .....

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..... where Drinking Water Supply Projects for supply of water for human or human/animal consumption was notified under heading No 98.01 at Sr No 26. Notification No 21/2002 was amended by Notification No 91/2002 dtd 6..9.2002 and the said project was included at Sr No 40. The Adjudicating Authority denied the benefits of the exemption Notification on the ground that the benefit of the exemption notific .....

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