2016 (5) TMI 936

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....or the Petitioner : Ms. Neha Garg, DR For the Respondent : Shri P K Mittal, Advocate ORDER PER B RAVICHANDRAN: This appeal by Revenue is against order dated 22.12.2006 of Commissioner (Appeals), Jaipur I. The respondents cleared a consignment of electric cable claiming exemption of Central Excise duty under notification No. 3/2004-CE dated 8.1.2004. The said notification exempts all items of m....

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....t is not entitled for the said exemption. The exemption is only for water supply plants which make the water fit for agriculture or industrial use and the explanation in the said notification only clarifies the different processes undertaken by the water supply plant. 4. Learned Counsel for Respondent submitted that the impugned order correctly applied the exemption notification to the impugned g....