https://www.taxtmi.com/caselaws?id=445257 Goods supplied for use in a pumping station integral to conveying water to a water treatment plant were treated as eligible for exemption under the relevant notification, because the notification covered machinery, apparatus, auxiliary equipment and components required for setting up the plant. The prescribed certificates from the district authority were accepted as sufficient, as they showed the goods were intended for the pumping station and the wider water supply project. The view that the goods had to be physically used only inside the treatment plant was rejected, and the refund claims were allowed with consequential relief. en-us Thu, 26 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445257 Goods supplied for use in a pumping station integral to conveying water to a water treatment plant were treated as eligible for exemption under the relevant notification, because the notification covered machinery, apparatus, auxiliary equipment and components required for setting up the plant. The prescribed certificates from the district authority were accepted as sufficient, as they showed the goods were intended for the pumping station and the wider water supply project. The view that the goods had to be physically used only inside the treatment plant was rejected, and the refund claims were allowed with consequential relief. Case-Laws Central Excise Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445257