Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Exemption to pipes supplied for water treatment plant - the ...


Exemption Extends to Water Plant Pipes: Applies Beyond Initial Storage, Enhancing Treatment Plant Operations.

October 27, 2016

Case Laws     Central Excise     AT

Exemption to pipes supplied for water treatment plant - the Notification merely talks about the storage facilities and there is no restriction that the water should be delivered only to the first storage point – benefit of exemption available. - AT

View Source

 


 

You may also like:

  1. Denial of Duty exemption under notification no.6/2002-CE - on account of hilly area between the water source and the water treatment plant, the water had to be carried...

  2. To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which...

  3. Claim of exemption - To take a view that the benefit can be extended only to those pipes which physically carry water and deny it to those which are used as Casing pipes...

  4. Exemption Notification No. 3/2004 – Water supply plants for agricultural and industrial use - Exemption to machinery, instruments, equipments and pipes used therein - AT

  5. The Authority for Advance Ruling, Gujarat addressed the classification of ZLD treated water obtained from a ZLD plant under GST. The water, after undergoing processes in...

  6. Refund claim - RO Plant - the plant itself is a water treatment plant for supply of treated water for the industrial use - the Reverse Osmosis Plant received by the...

  7. Mineral Water Plant assembled at the site of customers – immovable – no excise duty

  8. Benefit of exemption - Pipes - There is nothing in the notification to suggest that the storage facility has to be of any particular size. There is also nothing in the...

  9. Supply of outputs as sale of goods or not - effluent treatment - water sold as 'water including natural or artificial mineral waters and aerated waters - it is evident...

  10. Classification of supply of goods - Water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not...

  11. Classification of supply - supply of treated water - effluent treatment plant promoted by dyeing units - water sold as water including natural or artificial mineral...

  12. AAAR upheld that treated water from Common Effluent Treatment Plant (CETP) constitutes demineralized water, making it ineligible for GST exemption under Notification No....

  13. Levy of GST - pure services or not - supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water...

  14. Manufacture of "pipes" and "pipe fittings" - benefit of exemption is admissible only to "pipes" and not to "pipe fittings"

  15. Exemption from GST - Treated Water obtained from CETP - Looking to the presence of small amount of metal and water obtained after treatment from CETP is covered under...

 

Quick Updates:Latest Updates