TaxTMI 
TaxTMI 
2018 (3) TMI 1055
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.... in terms of sub section (3) & (5) respectively of Section 35G of the Central Excise Act, 1944. 3. He has taken us through the contentions raised in the appeal memo which are reproduced as under: S.No. Chapter or heading or subheading or tariff item of the First Schedule Description of excisable goods Rate Condition No. 1 2 3 4 5 7 84 or any other Chapter The Following goods, namely:- (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 to the storage facility. Explanation.- For the purposes of this exemption, water treatment plants includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human or animal consumption, but does not include a plant supplying water for indus....
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....; Of Iron or Steel --Cast Fittings: 7307 11 Of non-malleable cast iron: 7307 11 10 Sponge iron cast fittings Kg. 12.5% 7307 11 20 SG iron cast fittings Kg. 12.5% 7307 11 90 Other Kg. 12.5% 7307 19 00 Other Kg. 12.5% 6. In support of his contentions, he has relied on the decision of the Supreme Court in Eagle Flask Industries Limited vs. The Commissioner of Central Excise, Pune (02.09.2004 - SC) : MANU/SC/0729/2004 .. 171 ELT 296 wherein it has been held as under:- 6. We find that Notification 11/88 deals with exemption from operation of Rule 174 to exempted goods. The Notification has been issued in exercise of powers conferred by Rule 174-A of the Rules. Inter-alia it is stated therein that, where the goods are chargeable to nil rate of duty or exempted from the whole of duty of excise leviable thereon, the goods are exempted from the operation of Rule 174 of the Rules. The goods are spe....
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....ctor/District Magistrate/Deputy Commissioner of the District in which the plant is located is produced to the Dy./Assistant Commissioner of Central Excise, having jurisdiction over the factory of the effect atha such goods are cleared for the intended use as specified in the Notification. In this case the adjudicating authority has observed that the appellants have cleared MS Specials without payment of duty and no certificate to the effect that such goods were cleared for the intended use as specified in the Notification have been submitted. Under the impugned order the adjudicating authority has observed as under: "I, on perusal of the certificates submitted by the assessee find that the MS Specials cleared by the assessee alongwith other pipes viz. PSCC Pipes, MS Pipes & BWSC Pipes in the guise of exemption Notification No. 06/2006-CE dated 01.03.2006 and Notification No.47/2002-CE dated 06.09.2002 to PHED, Govt. of Rajasthan did not find mention of supplies of MS Specials in relevant certificates whereas the other Pipes have their clear mention in the certificates. However, I observe from the facts of the case that the assessee had cleared MS Specials to PHED, Govt. of....
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..... I find that the appellants have not produced any evidences contrary to the facts mentioned in the impugned order except that MS Pipes and MS Specials are one and same things. Therefore, there is no point to interfere in the impugned order. Moreover, the appellants during the course of personal hearing stated that the certificates in respect of clearances of MS Specials shall be provided within one month but after expiry of more than 3 month, the same has not been submitted. Further, it is observed from the statement of Shri Ramesh Chandra Sahu, Authorized Signatory of the assessee wherein he stated that PSCC Pipes and MS Pipe are for different use and used in different zones of pressure and site condition and MS Specials are used for changing the alignment using for Tee, Bends and are short in length used for lying and jointing of Pipes in required alignment. Further, the Pipes are cleared in running length whereas the MS Specials were cleared in Nos. and Kgs which clearly indicated that both the products are different and their uses are also different and known in the market with different names and characteristics. In the obsence of any certificate issued by the relevant author....