TMI Blog2016 (8) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of the notification. The CBEC Circular has clarified that exemption will be available on pipes required for obtaining untreated water from its source to the plant. This clarification fairly covers the issue on hand and the benefit cannot be denied. To take a view that the benefit 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. - 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, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have satisfied the conditions of the Notification No. 06/02-CE dated 1/03/2002 inasmuch as they have submitted certificate 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 Shri O.P. Agarwal, CA for the appellant and Shri R.K. Manjhi, DR for the respondent. 6. The relevant portion of Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 certifying in the following format These pipes shall be used in water supply scheme- at different places of Bikaner sanctioned by competent authority of the state Govt. for carrying water from source located at to treatment plant for making water fit for human and animal consumption the above pipes are meant for intended use mention ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
