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2016 (11) TMI 277 - CESTAT NEW DELHI

2016 (11) TMI 277 - CESTAT NEW DELHI - 2016 (342) E.L.T. 296 (Tri. - Del.) - Entitlement for exemption under N/N. 6/2001 as amended by N/N. 47/2002-CE dated 06.09.2002 - cables to a water treatment plant set up - exemption certificate - Held that: - The admitted facts are that the cables for which the exemption has been claimed are entitled for the same if used in water treatment plant. There is no allegation regarding mis-use of the impugned goods for other than entitled purpose. The exemption .....

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ion of impugned goods and in the presence certificate issued by the District Collector in favor of the person who procured the impugned goods, we find no justification in the finding of the lower authority to deny the exemption. Accordingly, the impugned order is set-aside to this extent - appeal allowed - decided in favor of appellant. - Excise Appeal No. 188 of 2007 - Final Order No. 53299/2016 - Dated:- 31-8-2016 - Mr. Justice (Dr.) Satish Chandra, President and Mr. B. Ravichandran, Member (T .....

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t a certificate of the jurisdictional District Collector has to be produced to the effect that such goods are cleared for the entitled purpose. In the present case, the appellants supplied cables to a water treatment plant set up at Nalgonda. The exemption certificate was in the name of M/s Geo Miller & Co. Pvt. New Delhi. The appellants pleaded that this certificate was issued in the name of said company as they placed the order for impugned goods. There is no dispute that the impugned good .....

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