2016 (3) TMI 228

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....y. They have cleared a quantity of 10.767 kilometer of cable without payment of duty by claiming exemption under notification no.3/2004-CE dated 8.1.2004. The said notification exempts machineries, appliances and components required for setting up of water supply plants. One of the conditions for availing exemption is that a certificate issued by Dy.Commissioner of the District in which the project is located has to be produced. Since the appellants did not produce such certificate, proceedings were initiated against them for recovering Rs. 78,598/- towards duty on the said clearances. The Original Authority vide his order dated 17.11.2006 confirmed the demand. 2. On appeal, the Commissioner (Appeals) vide the impugned order upheld the s....

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....ds in terms of the Cenvat Credit Rules, 2004.This aspect has not been considered by the Lower Authorities. 5. Ld. AR reiterated the findings of the lower authorities and submitted that the certificate issued by the Dy. Commissioner is not available in original and only a certified true copy has been submitted by the appellants. Further, there should be a clear linkage of the products supplied by the appellant for the intended purposes in terms of the certificate of the District Authorities. In absence of the same, he submitted that the denial of exemption has to be upheld. 6. We have heard both the sides and examined the appeal records. 7. The only point for decision is whether or not the appellants are right in availing exemption ....