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of <h1>Tribunal upholds exemption for electric cables used in water supply project under notification No. 3/2004-CE</h1> <h3>Commissioner of Central Excise, Jaipur I Versus M/s. Cords Cable Industries Pvt. Ltd.</h3> Commissioner of Central Excise, Jaipur I Versus M/s. Cords Cable Industries Pvt. Ltd. - 2016 (335) E.L.T. 533 (Tri. - Del.) Issues:Interpretation of exemption notification No. 3/2004-CE for electric cables used in a project for drawing water from a river for power generation.Analysis:The appeal by Revenue challenged the order of the Commissioner (Appeals) denying exemption of Central Excise duty to the respondents for clearing electric cables under notification No. 3/2004-CE. The Revenue argued that the exemption was only applicable to water supply plants for agricultural or industrial use, not power generation plants. The Respondent's counsel contended that the exemption was correctly applied to the goods in question.Upon hearing both sides and examining the appeal records, the Tribunal focused on the applicability of the exemption under notification No. 3/2004-CE to the respondent. The Commissioner (Appeals) had already analyzed the issue in detail and found in favor of the Respondent. The electric cables were supplied for a river water pump house at a project drawing water from the Godavari river for power generation. The Tribunal noted that the water supply plant was set up for the intended purpose covered by the terms of the notification, with the necessary certificate from the Collector submitted. The explanation in the notification clarified the scope of water supply plants, supporting the Respondent's claim.Ultimately, the Tribunal found no merit in the Revenue's appeal, upholding the Commissioner (Appeals) decision. The detailed examination of all relevant points in the impugned order led to the dismissal of the Revenue's appeal, affirming the exemption for the electric cables used in the project for drawing water from the river for power generation.
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