TaxTMI 
TaxTMI 
2010 (12) TMI 562
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...., JCDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T) (Oral)]. - Appellants supplied PSC pipes to M/s. Nagarjuna Construction Company Limited for Pushkara Lift Irrigation Scheme without payment of Central Excise duty availing the benefit of Notification No. 3/2004-C.E., dated 8-1-2004. After investigation, the department took a view that the pipes supplied were not eligible fo....
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.... exemption Notification before removal of the pipes as required. Further, he also submitted that the pipes supplied by them are eligible for the benefit of Notification since they have been used for the purpose specified in the Notification viz., they are needed for delivery of water from its source to the plant and from there to the storage facility. Further, he also submitted the very fact that ....
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.... is a Lift Irrigation Project and there was no desalination, demineralization plant or plant for purification of water, the exemption has been rightly denied. He also submitted that the fact that the project was a mere Lift Irrigation Project has been suppressed from the department. 4. We have considered the submissions made by both sides. We find that the explanation to the Notification is ....