Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (4) TMI 581

t the time of clearance of the goods in September, 2006, Notification No.6/2006 extended the benefit of duty free clearance for various goods required for setting up of water treatment plants. This was subject to the condition that a certificate is issued by the District Collector or other authorities of the district in which the plant is located - The N/N. 6/2006 replaced the earlier N/N. 47/2002 dt. 06/09/2002. The wording of the original notification has been retained in the new notification substantially. The CBEC Circular referred to in the certificate issued by the District Collector dt. 06/09/2002 was issued in the context of exemption N/N. 47/2002 dt. 06/09/2022. - The goods covered by the said certificate are intended for const .....

X X X X X X X

Full Text of the Document

X X X X X X X

ts subject to the condition that the goods should be covered by a certificate issued by the Collector / District Magistrate / Deputy Commissioner of the District in which the plant is located. Sl.No.7 of the Notification furthers has an explanation which is reproduced below:- 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. 3. The relevant Certificate dt. 24/02/2006 issued by the District Collector, Nalgonda mentions clearly that the motors are meant for wate .....

X X X X X X X

Full Text of the Document

X X X X X X X

the notification cannot be denied only for the reason that the certificate has mentioned wrongly the Notification No.3/2004 dt. 08/01/2004. He submitted that the substantial benefit of the exemption intended for a project cannot be denied for such minor infractions. iii. He also relied upon various case laws in which the Tribunal has set aside the demand in similar cases, in particular he refers to (a). Jain Irrigation Systems Ltd. Vs. CCE&C, Nashik [2017(358) ELT 677 (Tri. Mum.)]; (b). Lanco Industries Ltd. Vs. CCE, Tirupathi [2010(253) ELT 70 (Tri. Bang.)] and (c). Jain Irrigation Systems Ltd. Vs. CCE, Coimbatore [2016(343) ELT 562 (Tri. Chennai)] 7. Learned AR however justified the impugned order. He submitted that the notification .....

X X X X X X X

Full Text of the Document

X X X X X X X

bjection to extend the benefit was that the certificate mentioned a different Notification No.3/2004 instead of Notification No.6/2006. Further objection is that the certificate is dt. 24/02/2006 but the clearances were made in September 2006 when the new Notification No.6/2006 was issued. 10. The Notification No.6/2006 replaced the earlier Notification No.47/2002 dt. 06/09/2002. The wording of the original notification has been retained in the new notification substantially. The CBEC Circular referred to in the certificate issued by the District Collector dt. 06/09/2002 was issued in the context of exemption Notification No.47/2002 dt. 06/09/2022. 11. After carefully perusing the certificate issued by the District Collector, we are convinc .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||