TMI Blog2020 (2) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... ds as required under notification, the exemption cannot be denied. Tribunal in the case of M/S. K.E.I. INDUSTRIES LTD. VERSUS CCE, JAIPUR [ 2016 (3) TMI 228 - CESTAT NEW DELHI] and M/S. HAVELLS INDIA LIMITED VERSUS CCE, DELHI [ 2017 (4) TMI 986 - CESTAT NEW DELHI] has held that cables supplied to Water Supply/Treatment plant are eligible for exemption under relevant notifications. Appeal allowed - decided in favor of appellant. - Excise Appeal No.1586 of 2011 - A/87254/2019 - Dated:- 3-7-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri T.C. Nair, Advocate for the Appellant Shri N.N. Prabhudesai, Supdt. And Shri Bidhan Chandra, AC., Authorized Representatives for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enied. He further submits that the heads of the Research Institutions have issued the certificates regarding the specific end use of goods supplied in terms of the notification. The exemption cannot be denied as held in (i) Rajendra Mechanical Industries Ltd. 2013 (298) ELT 92 (T) (ii) -do- Upheld by Bombay High Court 2015 (319) ELT 299 (Bom) (iii) Lotus Powergear Pvt.Ltd. 2009 (248) ELT 919 (T) (iv) Danke Products 2005 (186) ELT 215 (T) 2.1 Learned Counsel further submits that the lower authorities have relied upon the cases of Nicco Corporation 2006(203) ELT 362 (SC) and Uniflex Cables 2011 (271) ELT 161 (SC) . However subsequent judgements of Tribunal have distinguished the above cases and held that the cabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from time to time, hence department was fully aware of required information/details and therefore extended period cannot be invoked. He relies upon the following: (i) Pragathi Concrete Products 2014 (322) ELT 819 (SC) (ii) Rajkumar Forge Ltd. 2010 (262) ELT 155 (Bom) 4. Learned AR for the department reiterates the findings of the OIO and OIA. 5. Heard both sides and perused the records of the case. On going through the records of the case of the case we find that necessary certificates as required by the Notification No.10/97-CE dated 10.03.1997 and Notification No. 6/20060CE dated 1.03.2006 have been issued by the Competent Authorities. We find that as submitted by the appellants the issue is no longer res Integra. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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