2016 (11) TMI 1436

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....for the Appellant Shri B. Govindarajan, AC (AR) for the Respondent JUDGEMENT Per D.N. Panda While appellant says that it had purchased the intended goods for the purposes of use in the water treatment project and certified by the Collector of the respective District, it satisfies the condition of Notification No. 47/2002-CE dated 6.9.2002, Revenue denies the same. 2. In terms of Sl.No. 196A o....

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....pply scheme. So also the field study carried out did not satisfy the condition of the notification demonstrating that the scheme of the TWAD Board resulted in supply of water to 227 habitations in Andimandam union and 13 wayside habitations in Jayamkondam union. Therefore, appellant is not entitled to Notification benefit. 4. Heard both sides and perused the records. 5. Although show cause notic....

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....ated that the certificate was issued as a requirement of the Notification No. 47/2002-CE dated 6.9.2002. In absence of any proforma prescribed by the Notification, the certificate issued by the Collector was basis for the appellant to claim duty exemption. But it is very strange to note that when the Executive Engineer guided Revenue that the supply was not for the purpose of water treatment plant....