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M/s D.P. Wires Pvt. Ltd. Versus CCE, Indore

2016 (10) TMI 384 - CESTAT NEW DELHI

Eligibility of benefit of exemption Notification No. 3/2004-CEX dated 8.1.2004 - Plastic Polythene Film/Sheets - Plastic Polythene Film/Sheets supplied for setting up water supply plant; and a certificate to this effect was issued by Distt. Collector .....

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up of water supply plants” and “pipes needed for delivery of 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 subject to the certificate issued by Collec .....

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mentioned in the notification nor a component/part of the said machinery nor a pipe needed for delivery of water, appearing in the notification. Therefore, the certificate issued by the Distt. Collector, Bikaner and produced by the appellant cannot .....

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ra, President and Mr. Ashok K. Arya, Member (Technical) Ms. Rinky Arora, Advocate - for the appellant 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/ .....

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ficate to this effect was issued by Distt. Collector, Bikaner for the said item; therefore, they are entitled to the benefit of Notification No. 3/2004 dated 8.1.2004 for the subject item. 4. The Revenue has been represented by the ld. AR Shri G.R. S .....

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EX dated 8.1.2004 are very clear that all items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/parts required for setting up of water supply plants and pipes needed for delivery of water from i .....

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