TMI Blog2018 (5) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... urce to treatment plant and to the reservoirs in various villages. For such reason, it is established that the pipes are used as integral part of water project and also for drawing water from the original source to the reservoir. The appellant having fulfilled the condition in the notification is eligible for the benefit of exemption from payment of duty - demand do not sustain - appeal allowed - decided in favor of appellant. - Appeal Nos. E/456 & 457/2011 - Final Order Nos. 41480-41481 / 2018 - Dated:- 10-5-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri V.S. Manoj, Advocate for the Appellant Shri R. Subramanian, AC ( AR ) for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the District Magistrate. However, the Commissioner (Appeals) had accepted the certificate condoning the delay in producing the certificate. As per the impugned order, the Commissioner (Appeals) held that the appellants are not eligible for exemption in terms of Sl. No. 7 Col. No. 3 of the Table to Notification 6/2006. Thus, it was held that the appellant has not produced sufficient evidence to establish the condition in Sl. No. 7(3) wherein only the pipes of outer diameter exceeding 20cms when used as integral part of water supply projects is exempted. Thus, the appellant having not produced evidence to show whether the pipes are used for drawing water from the original source to the reservoir or used as an integral part of the water proje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts required for setting up of water treatment plants: (2) Pipes needed for delivery of water from its source to the plant (including the clear treated water reservoir, if any, thereof) and from there to the first storage point; (3) Pipes of outer diameter exceeding 20 cms when such pipes are integral part of the water supply projects. Explanation For the purposes of this exemption, water treatment plants includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for industrial purposes. 7. As can be seen from the above notification, Sl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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