TMI Blog2018 (8) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... - the said factual findings are also not effectively controverted by the Revenue in their grounds of appeal - appeal dismissed - decided against revenue. - Appeal No. E/652/2009 - A/30702/2018 - Dated:- 6-6-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri P.S. Reddy, Asst. Commissioner/AR for the Appellant. Ms. A.S.K. Swetha, Advocate for the Respondent. ORDER [Order per: M.V. Ravindran] 1. This appeal is filed by the Revenue against Order-in-Appeal No.08/2009 (T) CE, dated 30.03.2009. 2. The relevant facts that arise for consideration, after filtering out unnecessary details are, during the period March, 2007 to November, 2008, appellants cleared pipes of various di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late authority has erred in coming to conclusion that the pipes which were supplied claiming exemption were covered under the notification. He would submit that lower authorities had sought clarification from the respondent on the point and directed the respondent to give the declaration of the project authority, route diagrams, project report, etc., It is his submission that benefit of Notification No.6/2007 will not be applicable in the case in hand as the Respondents cleared the pipes not for use of the same for delivery of water from its source to the plant and from there to first storage point, for the distribution of water and in the absence of any clear indications on the certificate that the said pipes are to be used as per notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended) and Notification Nos.6/2006 and 6/2007. The said notification grants exemption from payment of proper duty on the pipes which are needed for delivery of water from its source to the plant and from there to first storage point and pipes of outer diameter exceeding 20 cms when such pipes are integral part of the water supply projects. The condition attached to such exemption is that the assessee needs to produce certificate issued by the Collector/District Magistrate/Deputy Commissioner of District in which the plant is located and is produced before the lower authorities and the said certificate also indicate that goods are cleared for intended use in specified column (3) of the notification. 7. Learned Counsel for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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