https://www.taxtmi.com/caselaws?id=440263 Goods cleared for an integrated water supply and demineralization system were eligible for exemption where certificates showed they formed part of pipelines, pumping stations and a demineralization plant used to treat water before it was supplied to the thermal power project. On that factual basis, the use was treated as water treatment rather than use in the power plant itself, so exemption under Notification No. 3/2004-CE applied and the duty demand with interest was unsustainable. en-us Fri, 02 Jun 2023 00:00:00 +0530 Fri, 14 Jul 2023 08:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440263 Goods cleared for an integrated water supply and demineralization system were eligible for exemption where certificates showed they formed part of pipelines, pumping stations and a demineralization plant used to treat water before it was supplied to the thermal power project. On that factual basis, the use was treated as water treatment rather than use in the power plant itself, so exemption under Notification No. 3/2004-CE applied and the duty demand with interest was unsustainable. Case-Laws Central Excise Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440263