TMI Blog2017 (8) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... tter issued by Executive Engineer, Special Division, Cuddalore - In the case of Jain Irrigation Systems Ltd. Vs CCE & Customs, Nashik [2017 (3) TMI 990 - CESTAT MUMBAI], the Tribunal in similar set of circumstances had observed that it is not open for the Central Excise authority to overrule the certificate issued by a competent a public authority - appellant are eligible for the exemption - appeal allowed - decided in favor of appellant. - Appeal No. E/245/2008 - Final Order No. 41721 / 2017 - Dated:- 11-8-2017 - Ms. Sulekha Beevi C.S. Member ( Judicial ) And Shri Madhu Mohan Damodhar, Member ( Technical ) Shri S. Muthuvenkatraman, Advocate For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ORDER Per Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty availed by the appellant for the goods cleared by them and also requested the department not to grant any further clearance of such goods until further information from his end. Consequent to the receipt of this letter, an enquiry was conducted regarding the existence or otherwise of water treatment plant in the water supply projects for which pipes were cleared without payment of duty so as to ascertain the eligibility of exemption to the appellant. On such enquiry, it was seen that water supply schemes namely, WSIS Jayakondam Project, CWSS Uthiramerur Project, WSIS Thindivanam projects were not equipped with water treatment plant. Department was of the view that the appellant was not eligible to avail the exemption for the said pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te / Deputy Commissioner of the District in which the plant is located to the effect that such goods are cleared for the intended use specified in the notification. (iii) The department sought to deny the exemption alleging that exemption is available only for the pipes cleared for use from the source to the water treatment plant and from the plant to the storage area. It is alleged that there is no water treatment plant in some of the projects. The authority as mandated in the notification namely, the District Collector has issued certificate stating that the goods are cleared in respect of the project and also that the certificate is issued for the purpose availing exemption as per the said notification; that this is sufficient comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lfilled both these conditions since descriptive part talks about pipes that can be used from source to the water treatment plant and when there is no plant at all, descriptive part of the notification has not been complied with. He also added that District Collector who issued the certificate has misunderstood the notification by giving certificate for the pipes used from source to storage. Since the appellants have not complied with condition the certificate issued cannot be accepted or relied upon for giving the benefit of the notification. 6. Heard both sides and perused the records. 7. The main ground raised by Revenue is that certificate issued by the District Collector cannot be accepted as the basis for compliance of the condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation or distribution of electrical energy. It must be noted that the important words used in the relevant provisions are goods for use by it in the generation or distribution of such energy (emphasis supplied by us). On a plain reading of the relevant clause it is clear that the expression for use must mean intended for use . If the intention of the legislature was to limit the exemption only to such goods sold as were actually used by the undertaking in the generation and distribution of electrical energy, the phraseology used in the exemption clause would have been different as, for example, goods actually used or goods used . So also this Tribunal in the case of The Indian Hume Pipe Co. Ltd. (supra) has considered the identical fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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