2017 (1) TMI 599

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....pellant Shri V.K. Shastri, AC (AR), for Respondent Per: Ramesh Nair The appellant is engaged in the manufacture of PVC pipes. They have cleared the goods availing the exemption Notification No. 3/2004-CE dated 8.1.2004. The exemption was denied by the Revenue on the ground that the project for which pipes were supplied has not fulfilled all the conditions inasmuch as there is no water sup....

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....ondition of providing a certificate from the Collector/Dy. Commissioner/District Magistrate of district in which the project is located. In the present case, there is no dispute that the project for which pipes were supplied, the appellant obtained the certificate from the District Magistrate and submitted to Dy. Commissioner of Central Excise and once the certificate is submitted, no question sho....

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.... the project or otherwise, the submissions of the learned Counsel is that the pumping station is water supply plant. We reproduce the Explanation to the Notification No. 3/2004 dated 8.1.2004 : - "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....