https://www.taxtmi.com/caselaws?id=337519 Exemption under Notification No. 3/2004-CE was available for PVC pipes supplied to a water-related project because the explanation to the notification extends beyond desalination, demineralization or purification plants to any plant built for water supply. On the facts, the pumping station was treated as the water supply plant and the discharge chamber as the storage facility where water was held before release for irrigation. The District Magistrate's certificate was also undisputed, and the cited decisions supported this reading. The conditions of the notification were therefore satisfied and the exemption was available. en-us Tue, 20 Dec 2016 00:00:00 +0530 Tue, 14 Nov 2017 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337519 Exemption under Notification No. 3/2004-CE was available for PVC pipes supplied to a water-related project because the explanation to the notification extends beyond desalination, demineralization or purification plants to any plant built for water supply. On the facts, the pumping station was treated as the water supply plant and the discharge chamber as the storage facility where water was held before release for irrigation. The District Magistrate's certificate was also undisputed, and the cited decisions supported this reading. The conditions of the notification were therefore satisfied and the exemption was available. Case-Laws Central Excise Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337519