2016 (11) TMI 277

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..... d 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 was denied only on the ground that the certificate in terms of condition 47A 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 jurisdiction .....

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..... k, Advocate for the appellant Shri G. R. Singh, AR 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 dated 06.09.2002. The said notification exempts of items of machinery, appliances, c .....

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..... 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 was denied only on the ground that the certificate in terms of condition 47A of the notification was not in the name of the appellant. We have perused the condition which only states that the certif .....

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