https://www.taxtmi.com/caselaws?id=327955 Electric cables cleared for a river water pump house used in a power project were held eligible for exemption under Notification No. 3/2004-CE because the notification covered machinery, components and auxiliary equipment required for setting up water supply plants. The prescribed certificate from the Collector was produced, and the explanatory portion of the notification was read as expanding, not restricting, the scope of a water supply plant. On that basis, denial of the exemption was unsustainable. en-us Wed, 23 Dec 2015 00:00:00 +0530 Thu, 20 Oct 2016 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327955 Electric cables cleared for a river water pump house used in a power project were held eligible for exemption under Notification No. 3/2004-CE because the notification covered machinery, components and auxiliary equipment required for setting up water supply plants. The prescribed certificate from the Collector was produced, and the explanatory portion of the notification was read as expanding, not restricting, the scope of a water supply plant. On that basis, denial of the exemption was unsustainable. Case-Laws Central Excise Wed, 23 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327955