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Commissioner of Central Excise, Jaipur I Versus M/s. Cords Cable Industries Pvt. Ltd.

2016 (5) TMI 936 - CESTAT NEW DELHI

Denial of claim for exemption on electric cables were supplied for river water pump house at project for drawing water from Godavari river - Notification No. 3/2004-CE dated 8.1.2004 - Revenue submitted that the Vemagiri Power Generation Ltd. was set .....

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er generation. The required certificate from Collector, Godavari Distt. has been submitted. Setting up of water supply plant is for the intended purpose covered by the terms of the notification. The explanation only shows the inclusive scope of the w .....

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5 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. B RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Ms. Neha Garg, DR For the Respondent : Shri P K Mittal, Advocate ORDER PER B RAVICHANDRAN: This appeal by Revenue is against order dated 22.12.20 .....

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instruments, apparatus and appliances, auxiliary equipment and their components / parts required for setting up of water supply plants, subject to production of certificate issued by the Collector of District. 2. Proceedings were initiated against t .....

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order allowed the appeal. Aggrieved by this, the Revenue is in appeal before us. 3. Learned AR submitted that in the present case, the Vemagiri Power Generation Ltd. was set up for the generation of power and the pump house is set up for the said pla .....

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processes undertaken by the water supply plant. 4. Learned Counsel for Respondent submitted that the impugned order correctly applied the exemption notification to the impugned goods. 5. Heard both the sides. Examined appeal records. The applicabilit .....

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