TaxTMI 
TaxTMI 
2012 (8) TMI 722
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.... in a case remanded by this Tribunal vide order No. S/394/08/C-II/EB dated 20-8-2008. In the said order, the Tribunal had directed as follows : "On perusal of the entire records, we find that the pipes which were supplied by the appellant to GIDC and IVRCL Infrastructure and Projects Ltd., are done so after producing a certificate issued by the respective District Collectors. It is also undisputed that these pipes were used for delivery of raw water. Only question arises here is whether the said water which is stored by GIDC in its reservoir and by Neyveli Lignite Corporation Ltd., within in its thermal power plant is used for the industrial purpose or for other purposes also. It is also to be seen whether water is further treated before....
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....industries and existing industries are treating/processing this raw water at their respective water treatment plant to make it fit for industrial uses". Similarly, IVRCL in their certificate dated 17-3-2009 had stated as follows :- "We confirm having received GRP pipes supplied by you under your Invoice No. as per enclosed annexure supplied against our purchase order No. 4 dated 19-6-2006, which was in terms of the Tender issued by M/s. Neyveli Lignite Corporation Ltd., Thermal Power Project, Barsingsar (Raj.). The said pipes supplied by you have been used for laying down a pipeline to bring raw water from IGNP canal to the plant of Neyveli Lignite Corporation Ltd. The raw water brought from the source i.e. IGNP canal is subject....
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....sed a equivalent penalty under Section 11AC. 5. The ld. Advocate for the appellants contends that the ld. Commissioner has gone beyond the directions given by the Tribunal in the order dated 20-8-2008, wherein he was directed to consider only the certificates issued by GIDC & IVRCL regarding the usage of the pipes and water delivered through the pipes. Further he would submit that in the contract given by GIDC, the scope of the work is clearly indicated from where it can be easily seen that the pipes have been supplied for water supply to industrial purposes at the Dahej Industrial Area, Dist. Bharuch in the case of supplies made to GIDC. Similarly in the case of supplies made to IVRCL the pipes have been supplied for supply of wate....
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....ricultural or industrial use". In other words, the Jt. CDR contends that pipes have to be laid for supply from the source of water to a water purification plant and from the water purification plant to the storage facility. In the instant case, the pipes have been laid for carrying water from the source of water to the reservoir where the water is stored and water supply has not been made to any water purification plant as required under the notification. The Ld. Jt. CDR would further argue that even though the party has produced certificates from the concerned District Collector as specified in the notification, the correctness of the certificate has to be verified by the departmental authorities in terms of the conditions specified in the....
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....strate of the District in which the project is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified above. Explanation - For the purpose of this notification, water supply plant includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or industrial use. This notification shall come into force on the 9th day of January, 2004. 8.1 As per the explanation, water supply plant includes a plant for desalination, demineralization or purificati....
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.... the District Collector of Bikaner, Rajasthan clearly certifies that the pipes are required for work "2 X 125 MW power plant at Barsingsar work - laying of 700 mm dia GRP 20/12 bar pipeline from IGNP canal to Barsingsar". It has been further certified that "the GRP pipes shall be utilised for carrying raw water from source of IGNP canal to Thermal Power Plant at Barsinsar". The certificate dated 6-6-2008 of GIDC clearly indicates that from "Dahej raw water reservoir, the raw water is pumped to industries and existing industries are treating/processing this raw water at their respective water treatment plant to make it fit for industrial uses". Similarly, the certificate dated 17-3-2009 IVRCL clearly states that "the pipes have been used for....