2016 (7) TMI 1025

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.... No. 196A). The respondent manufactured and cleared M.S. Pipes (size 200 mm diameter) to various sites of the department of PHED for drinking water in various districts of Rajasthan on the basis of certificate issued by the Collector and the District Magistrate of the other respective districts. The dispute arose by the Revenue taking the view that the goods covered by the certificates were meant for use in water wells as Casing Pipe to be used for the purpose of protecting wells from collapsing. Accordingly, the Original Adjudicating Authority in his order dated 5.07.2007 denied the benefit of Notification No. 6/2002-CE and confirmed the demand, even though the consignments were covered by the certificate issued by the Collector and Distri....

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....umption. The concessions would be subject to the certification by the Collector/District Magistrate/Deputy Commissioner of the district in which the water treatment plant is to be set up." 5.  The relevant portion of Notification No. 6/2002-CE dated 1/3/2002 as amended by Notification No. 47/2002 dated 6/09/2002 (Serial No. 196A) reads as follows:- Notification No. 6/2002 as amended by Notification NO. 47/2002 C.E. dated 6.9.2002, grants exemption to- "(1) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/parts required for setting up of water treatment plants'; (2) Pipes needed for delivery of water from its source to the plant and from there....