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TMI Blog2016 (3) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... kilometer of cable without payment of duty by claiming exemption under notification no.3/2004-CE dated 8.1.2004. The said notification exempts machineries, appliances and components required for setting up of water supply plants. One of the conditions for availing exemption is that a certificate issued by Dy.Commissioner of the District in which the project is located has to be produced. Since the appellants did not produce such certificate, proceedings were initiated against them for recovering Rs. 78,598/- towards duty on the said clearances. The Original Authority vide his order dated 17.11.2006 confirmed the demand. 2. On appeal, the Commissioner (Appeals) vide the impugned order upheld the said original order. The present appeal is ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s aspect has not been considered by the Lower Authorities. 5. Ld. AR reiterated the findings of the lower authorities and submitted that the certificate issued by the Dy. Commissioner is not available in original and only a certified true copy has been submitted by the appellants. Further, there should be a clear linkage of the products supplied by the appellant for the intended purposes in terms of the certificate of the District Authorities. In absence of the same, he submitted that the denial of exemption has to be upheld. 6. We have heard both the sides and examined the appeal records. 7. The only point for decision is whether or not the appellants are right in availing exemption under notification no.3/2004-CE in respect of the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Caterpillar India Pvt. Ltd. 2013 (297) ELT 8 (Madras) and held that when the machineries were ultimately put in use by the sub-contractor, who are given the job, the exemption cannot be denied. It was observed that in the absence of allegation of possible mis-use of the goods, for unintended purposes, the beneficial notification issued in public interest cannot be denied. In the present case, we find that the denial of exemption is only on the ground that the appellant s name is not figuring in the certificate issued by the District Authority. We find that on perusal of the records, it is clear that the certificate issued in the name of M/s. ONDEO NALCO INDIA LTD also mentions the purchase order placed on M/s. VATECH WABAG Ltd. , ..... X X X X Extracts X X X X X X X X Extracts X X X X
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