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2016 (10) TMI 907 - CESTAT HYDERABAD

2016 (10) TMI 907 - CESTAT HYDERABAD - TMI - Benefit of exemption under N/N. 6/2002 CE dated 01.03.2002 as amended by Notfn No. 47/2002-CE dated 06.09.2002 - contract of construction of pipeline - whether the department's view that in the assessee's contract there is no element of 'water treatment plant' hence they are not eligible for exemption justified? - Held that: - the decision in the case of CCE., C. & ST. (A-III), HYDERABAD Versus IVRCL INFRASTRUCTURES & PROJECTS LTD. [2008 (12) TMI 198 .....

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ge point benefit of exemption available. - Benefit under the exemption notification available - appeal dismissed - decided against Revenue. - E/771/2007 - Final Order No. A/30754/2016 - Dated:- 25-8-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Sh. Madhu Mohan Damodhar, Member(Technical) Sh. Arun Kumar, Deputy Commissioner (AR) for the Appellant. Sh. N. Viswanathan, Advocate for the Respondent. ORDER Brief facts: Assessee was awarded the contract of construction of pipeline from &# .....

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f 'water treatment plant' hence they are not eligible for exemption. Accordingly a speaking order was passed against the assessee denying them the exemption and ordering appropriation of the Bank Guarantee in this regard. 2. The assessee preferred an appeal before the Commissioner (Appeals) who vide order 03.08.2007 allowed the benefit of exemption Notfn. 47/2002-CE dated 06.09.2002, however remanded the matter to the original authority to satisfy himself that the certificate produced by .....

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so incorporated in the notification. However, once the treated water reaches the storage from the treatment plant the benefits of the notification ceases to exist beyond this, and this was exactly the intention of the notification that was clarified by the board in its circular F.No. 354/129/2005-TRU dated 28.10.2005. (ii) The instant case the legislation is clear and in unambiguous terms has clarified that the exemption is available to 1st stage of storage only, as is evident from the clarifica .....

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(Tri- Bang)] which has held as under: 5. We have gone through the records of the case carefully. The point at issue in these appeals is whether the benefit of the notification should be restricted for pipes up to the first storage point only. A similar issue came before CESTAT, Kolkata in the case of CCE, Kolkata-III v. M/s. Electro Steel Castings Ltd. The Tribunal in the Order No. M-301-330/A-1119-1150/KOL/2008 [2009 (235) E.L.T. 757 (Tri.-Kolkata)] has held that the said exemption notifi .....

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istrict in which the plant is located. We find that the required certificates have been obtained by the respondents clearly showing that the impugned pipes were needed for delivery of water from the plant to the storage facilities. Secondly, we find that the Notification merely talks about the storage facilities and there is no restriction that the water should be delivered only to the first storage point, as has been provided in the amended notification with effect from 1-3-2007. It is obvious .....

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uch a restriction, the respondents have executed the work order in respect of water treatment plants which are of public utilities and the concerned District Collectors have also given them the necessary certificates in respect of the exemption Notification as it was in its unamended form. Even after storage point. In other words, the amended notification also allows exemption to pipes which are used beyond the first storage point, but in respect of only higher dimension. As regards the ground o .....

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respondents before passing a non-speaking order. In such a situation, where the Superintendent put a restriction on the clearance, the respondents had no option but to go to the lower Appellate Authority for Redressal of their grievance. Moreover, under Section 35 of the Central Excise Act, 1944, any person aggrieved by any decision or order passed under the Act by a Central Excise Officer lower in rank than the Commissioner can appeal to the Commissioner (Appeals). Since in the instant case, t .....

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