2009 (11) TMI 272

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....lant. S/Shri Prakash Shah with Jitu Motwani, Advocates, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - In this appeal of the Revenue, the short question for consideration is whether the respondent was eligible for the benefit of exemption Notification No. 14/2004-Cus., dated 8-1-2004 in respect of what they considered as a 'project import'. The above notification granted exempti....

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....the machinery proposed to be imported were required for setting up of 'water supply project' for industrial use. The department enquired about the exact nature of the project. They found that the effluent water generated by the plant it was treated in a Biomethanation System to produce biogas.The effluent from the said system was converted into bio-manure in a bio-composting plant. The 'Biomethana....