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M/s Rollex Electro Product Pvt. Ltd. Versus CCE, Jaipur

2016 (11) TMI 277 - CESTAT NEW DELHI

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 claim .....

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of the notification was not in the name of the appellant. We have perused the condition which only states that the certificate should be issued by the jurisdictional District Collector where the water treatment plant is located stating that such good .....

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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 .....

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R for the Respondent ORDER The appeal is against order dated 30.10.2006 of Commissioner (Appeals), Jaipur. The issue involved is the entitlement of the appellant for exemption under Notification No. 6/2001 as amended by Notification No.47/2002-CE dat .....

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o 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 .....

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pellant and the ld. AR for the Revenue and perused the appeal records. 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-us .....

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