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2016 (7) TMI 1025 - CESTAT NEW DELHI

2016 (7) TMI 1025 - CESTAT NEW DELHI - 2016 (340) E.L.T. 561 (Tri. - Del.) - 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 .....

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nefit can be extended only to those pipes which physically carry water and deny 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 .....

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han on the basis of certificate issued by the Collector and the District Magistrate 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 consign .....

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, the Revenue has challenged this order on the ground that the exemption is not 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 notificati .....

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from its storage place to the place of consumption. The concessions would be 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 .....

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e District in which the plant is located, is produced to the Deputy Commissioner 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 place .....

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