TMI Blog2017 (5) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act? - Held that: - the appellant have supplied the goods manufactured by them, PVC pipes etc. on the basis of certificate issued by the Collector, Kolhapur as required under N/N. 3/2003-CE and no error have been found by the Revenue in the said certificate - the similar issue came up before a coordinate Bench of this Tribunal in Koya & Co. Construction P. Ltd. vs. CCE, Visakhapatnam-II -[2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Notification No. 3/2004-CE dated 08.01.2004 have violated the provisions of the Notification and the scheme of the Act/ Rules, and are liable to duty, which provides for exemption under Section 5A(1) of the Act for the purpose like (i) all items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/ parts required for setting up of water supply p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 15.5.2004, specifying that the said Jay Hanuman Sahakari Pani Puravatha Sannstha Mardadit of Minache, Taluka Hatkanangale, has resolved to construct a Agricultural Water Supply Scheme for village Minache Tal. Hatkanangale Distt. Kolhapur by setting up water supply plants for which it intends to purchase the specified items essentially required for water supply plant, including pipeline need ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation is not available. 4. Heard the ld. Counsel for the appellant who have raised various grounds, inter alia, stating that so far as the appellant is concerned, under the scheme of the Act that they have acted bonafie and supplied the goods, as permitted by the notification, on the certificate of the District Collector, Kolhapur. Thus, there is no violation on their part and accordingly the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
