Project import benefit for drinking water supply projects referred to Larger Bench over treatment versus transmission and distribution scope.

Project import benefit for drinking water supply projects under Entry No. 26 of Notification No. 42/96 was examined on whether it extends beyond water treatment plants to equipment used for transmission from the source and distribution after treatment. The Tribunal noted the inclusive wording of the explanation, rejected a narrow reading that would confine the concession to treatment equipment alone, and observed that circulars cannot restrict the notification's scope. Because of the conflict with Pratibha Industries and the importance of the issue, the Bench did not finally decide the merits and referred the question to a Larger Bench for authoritative determination.

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