https://www.taxtmi.com/caselaws?id=212167 Cement cleared for use in setting up water supply plants was not shown, on a prima facie basis, to fall within Notification No. 3/04, which was construed as covering machinery and allied items required for such plants. A certificate from the specified authority, by itself, was held insufficient to establish eligibility for exemption at the predeposit stage. The appellant was therefore directed to deposit the full duty amount, while waiver and stay were granted for interest and penalty upon such deposit. en-us Mon, 09 May 2011 00:00:00 +0530 Wed, 04 Apr 2012 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212167 Cement cleared for use in setting up water supply plants was not shown, on a prima facie basis, to fall within Notification No. 3/04, which was construed as covering machinery and allied items required for such plants. A certificate from the specified authority, by itself, was held insufficient to establish eligibility for exemption at the predeposit stage. The appellant was therefore directed to deposit the full duty amount, while waiver and stay were granted for interest and penalty upon such deposit. Case-Laws Central Excise Mon, 09 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212167