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2016 (10) TMI 384 - CESTAT NEW DELHI

2016 (10) TMI 384 - CESTAT NEW DELHI - TMI - 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, Bikaner - Held that: - The contents of the Notification No. 3/2004-CEX dated 8.1.2004 are very clear that ďall items of machinery, including instruments, apparatus and appliances, auxiliary equipment and .....

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the appellant is neither an item of machinery 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 provide required assistance to the appellant to support their stand - exemption benefit not allowed - appeal rejected - decided against appellant. - E/2045/2009-Ex.(DB) - Final Order No. 53300/2016 - Dated .....

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or setting up water supply plant; and a certificate 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. Singh. He reiterated the findings given by the lower Revenue authorities. 5. We have carefully considered the full facts of the case and the submissions of both the sides along with the case laws cited. 6. .....

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