https://www.taxtmi.com/caselaws?id=194085 Exemption under Notification No. 47/2002-CE was available for pipes used in a water supply project because the notification covered pipes intended for delivery of water from the source through the project system for purification and storage. The appellant's contract related to head works and pipelines in the project, and a Collector's certificate was issued specifically to support the exemption claim. As Revenue did not conduct any further enquiry to displace that certificate, and no prescribed proforma was required under the notification, the certificate could not be disregarded. The exemption claim was therefore accepted and the objection to exemption failed. en-us Tue, 01 Nov 2016 00:00:00 +0530 Fri, 09 Feb 2018 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194085 Exemption under Notification No. 47/2002-CE was available for pipes used in a water supply project because the notification covered pipes intended for delivery of water from the source through the project system for purification and storage. The appellant's contract related to head works and pipelines in the project, and a Collector's certificate was issued specifically to support the exemption claim. As Revenue did not conduct any further enquiry to displace that certificate, and no prescribed proforma was required under the notification, the certificate could not be disregarded. The exemption claim was therefore accepted and the objection to exemption failed. Case-Laws Central Excise Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194085