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Commissioner of Central Excise, Jaipur-I Versus M/s. Ambuja Pipes Pvt. Ltd.

2016 (7) TMI 1025 - CESTAT NEW DELHI

Claim of exemption - manufacture and clearance of M.S. Pipes (size 200 mm diameter) to various sites of the department of PHED for drinking water in various districts of Rajasthan on the basis of certificate issued by the Collector and the District Magistrate of the other respective districts. - Notification No. 6/2002-CE - The dispute arose by the Revenue taking the view that the goods covered by the certificates were meant for use in water wells as Casing Pipe to be used for the purpose of pro .....

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ny it to those which are used as Casing pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants. - Benefit of exemption allowed - Decided against the revenue. - Excise Appeal No. 1991/2007-EX[DB] - Final Order No. 52376/2016 - Dated:- 6-7-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri Yogesh Agarwal, DR for the appellant Shri Madhusudan Sharma, .....

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strate of the other respective districts. The dispute arose by the Revenue taking the view that the goods covered by the certificates were meant for use in water wells as Casing Pipe to be used for the purpose of protecting wells from collapsing. Accordingly, the Original Adjudicating Authority in his order dated 5.07.2007 denied the benefit of Notification No. 6/2002-CE and confirmed the demand, even though the consignments were covered by the certificate issued by the Collector and District Ma .....

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ot available to all pipes used in water supply scheme, but is available only for the pipes used for carrying water from source to treatment plant and from treatment plant to storage facility. Since the respondent s pipes have been used as Casing pipes for water in well, benefit cannot be extended. 4. In the cross-objections, filed by the respondent, while claiming that they are entitled to the benefit of this notification, they have sought to bring to our notice that CBEC vide its Circular No. 6 .....

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subject to the certification by the Collector/District Magistrate/Deputy Commissioner of the district in which the water treatment plant is to be set up. 5. The relevant portion of Notification No. 6/2002-CE dated 1/3/2002 as amended by Notification No. 47/2002 dated 6/09/2002 (Serial No. 196A) reads as follows:- Notification No. 6/2002 as amended by Notification NO. 47/2002 C.E. dated 6.9.2002, grants exemption to- (1) All items of machinery, including instruments, apparatus and appliances, au .....

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ner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table. 6. We find that the respondent has produced the certificate from the Collector and District Magistrate of various Districts certifying that:- These pipes shall be used in water supply scheme- at different places of Bikaner sanctioned by competent authority of the state Govt. for carryin .....

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