https://www.taxtmi.com/caselaws?id=339122 PVC pipe clearances under Notification No. 3/2004-CE were held eligible for exemption where the goods were supplied against a valid certificate issued by the competent authority and the project satisfied the notification's conditions. The Tribunal treated a pumping station used for water supply as falling within the expression "water supply plant" in the notification's Explanation, and recognised a discharge chamber as a storage facility. It further held that cancellation of the certificate after the clearances did not affect supplies already made before cancellation, so the exemption remained available. en-us Mon, 23 Jan 2017 00:00:00 +0530 Mon, 20 Feb 2017 00:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339122 PVC pipe clearances under Notification No. 3/2004-CE were held eligible for exemption where the goods were supplied against a valid certificate issued by the competent authority and the project satisfied the notification's conditions. The Tribunal treated a pumping station used for water supply as falling within the expression "water supply plant" in the notification's Explanation, and recognised a discharge chamber as a storage facility. It further held that cancellation of the certificate after the clearances did not affect supplies already made before cancellation, so the exemption remained available. Case-Laws Central Excise Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339122