https://www.taxtmi.com/caselaws?id=337514 The CESTAT Mumbai allowed the appeal, finding that the Reverse Osmosis Plant purchased by the appellant fell under the exemption notification as it was used for setting up a water treatment plant for industrial use. The goods specified in the notification were interpreted broadly to cover even the plant itself, aligning with the objective of exempting all items required for setting up water supply plants. The appellant's argument that the plant qualified for the exemption was supported by relevant judgments and the decision in the Rochem Separation Systems case. The authority was directed to verify unjust enrichment. en-us Mon, 19 Dec 2016 00:00:00 +0530 Tue, 30 Jan 2018 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337514 The CESTAT Mumbai allowed the appeal, finding that the Reverse Osmosis Plant purchased by the appellant fell under the exemption notification as it was used for setting up a water treatment plant for industrial use. The goods specified in the notification were interpreted broadly to cover even the plant itself, aligning with the objective of exempting all items required for setting up water supply plants. The appellant's argument that the plant qualified for the exemption was supported by relevant judgments and the decision in the Rochem Separation Systems case. The authority was directed to verify unjust enrichment. Case-Laws Central Excise Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337514