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TMI Blog2018 (7) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... o, Advocate for the Respondent ORDER [ Order Per : M. V. Ravindran ] 1. This appeal is filed by the Revenue against the Order-in-Original No. 15/2009 C.Ex. dated 29.04.2009. 2. Heard both sides and perused the records. 3. On perusal of records it transpires that the issue is regarding demand of Central Excise duty on the supply of ACSR Zebra conductors (herein after referred to as finished go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r transmission of electricity to water supply plants in the lift irrigation scheme. 4. We find that issue is no more res integra. It is undisputed that the appellant had cleared finished goods by claiming exemption under notification No. 3/2004 dated 08.01.2004 after following all the conditions laid down therein. The said certificates issued by the District Collectors are not contested by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, for denying the above said claim for exemption. The original authority vide his order dated 31-8-2006 denied the exemption and confirmed the demand of duty and imposed equal penalty. On appeal, the Commissioner (Appeals) vide impugned order allowed the appeal. Aggrieved by this, the Revenue is in appeal before us. 3. Learned AR submitted that in the present case, the Vemagiri Power Generatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The electric cables were supplied for river water pump house at project for drawing water from Godavari river. The water is treated and used for the purpose of power generation. The required certificate from Collector, Godavari Distt. has been submitted. Setting up of water supply plant is for the intended purpose covered by the terms of the notification. The explanation only shows the inclusive s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the plastic polythene film/sheets cleared by them and Bench held on facts of that case that exemption is not available, but factual position in the case in hand is different than the case of DP Wires. 7. In view of the foregoing and in view of facts and circumstances of the case, we find that the decision of the Tribunal in the case of Cords Cable Industries Pvt Ltd clearly covers the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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