2016 (10) TMI 384

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.....  Shri G.R. Singh,  D.R. - for the respondent ORDER Heard both sides. 2.  The matter pertains to eligibility of benefit of exemption Notification No. 3/2004-CEX dated 8.1.2004. 3.  The appellant represented by the ld. Advocate Ms. Rinky Arora  inter alia pleads that the item - Plastic Polythene Film/Sheets (DHPE Geomembranc Film 1.00 MM Thick was supplied for setting up .....

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..... water from its source to the plant and from there to the storage facility", would be eligible for exemption under the Notification No. 3/2004-CEX (supra) subject to the certificate issued by Collector/D.C./D.M. of District that such goods were cleared for intended use specified in the Notification No. 3/2004-CEX (supra). 6.1  From the facts, it is clear that the subject goods - "HDPE  G .....

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