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TMI Blog2016 (1) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the Appellant. Shri Ashutosh Nath, Assistant Commissioner (AR) for the Respondent. ORDER Per: Raju The appellants manufactured and cleared PVC pipes for the project for supply of purified drinking water for human consumption. Notification No. 6/2002 dated 6.9.2002, Sr. No. 196A provided exemption to PVC pipes supplied for specified purposes. The said entry read as follows: - 196A &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table. The appellant paid duty on such pipes while clearance. They obtained a certificate from the Development Commissioner, Gulbarga, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the storage facility. From the certificate, given by the Deputy Commissioner, Gulbarga, It cannot be ascertained that the pipes supplied by the respondents have been actually used for the intended purpose or otherwise. From the Annexure-A to the said certificate it can only be ascertained that the said pipes are supplied by the respondents to M/s Maloo Construction, Bangalore. No evidence, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate are supplied to Maloo Construction by the appellant are for water supply to Gogi and other villages in Shahapur Taluka but it further goes on to state that the said pipes are actually used by the plant for delivery of water from there to the storage facility. 4. We find that the observations of the Commissioner (Appeals) in so far as it claims that the certificate does not specify wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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