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2016 (8) TMI 933 - CESTAT NEW DELHI

2016 (8) TMI 933 - CESTAT NEW DELHI - 2016 (341) E.L.T. 475 (Tri. - Del.) - Notification No. 6/2002-CE dated 1/3/2002 - entitlement for benefit - M.S. Pipes cleared to various sites of the department of PHED for drinking water on the basis of certificate issued by the Collector and the District Magistrate of the other respective districts - whether the pipes which are admittedly used as Casing Pipes will be covered under the category needed for delivery of water from its source to the plant, eve .....

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ally 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. - Decided in favour of appellant - Excise Appeal No. 1537/2007-EX[DB] - Final Order No. 52851/2016 - Dated:- 5-8-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri O.P. Agarwal, CA for the appellant Shri R.K. Manjhi, Advocate for .....

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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 dated31.08.2006 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 Distri .....

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icate issued by the proper authority namely, Collector/District Magistrate of the District in which the project is located and submitted the same to the Jurisdictional Deputy /Assistant Commissioner. The proper authority has certified intended use of the pipes and the same is fully covered by the Notification No. 06/2002-CE. Once such a certificate is submitted and the goods cleared, the subsequent actual use of the goods is not relevant. They have also placed on reliance several cases. 5. Heard .....

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of water treatment plants ; (2) Pipes needed for delivery of water from its source to the plant and from there to the storage facility, The condition applicable for the said exemption has been mentioned at SL. No. 47A of the said Notification, which reads as under:- If, a certificate issued by the Collector/District Magistrate/Deputy Commissioner of the District in which the plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise .....

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r supplied for consumption of humans or animals. The duty concession would not be available for pipes required to supply the treated water 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. 8. We find that the appellant has produced the certificates from the Collector and District Magistrate of the various districts ce .....

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