2019 (4) TMI 581

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....he month of September 2006. Such clearances were made without payment of duty for use in the Krishna Drinking Water Supply Project, on the basis of a Certificate dt. 24/02/2006 issued by the District Collector, Nalgonda. 2. Exemption Notification No.06/2006-CE dt. 01/03/2006 (Sl.No.7) exempts wholly from Central Excise duty, various items of machinery including instruments, apparatus and appliances etc. required for setting up of water treatment plants subject to the condition that the goods should be covered by a certificate issued by the Collector / District Magistrate / Deputy Commissioner of the District in which the plant is located. Sl.No.7 of the Notification furthers has an explanation which is reproduced below:- Explanation- ....

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....rishna Drinking Water Supply Project. The certificate further refers to the CBEC Circular dt. 09/09/2002. The circular has been issued in the context of Notification No.47/2002 dt. 06/09/2002 which was the notification prevailing prior No.06/2006 dt. 01/03/2006. The circular states that the duty concession would be available subject to certification by the District Collector and other authorities specified in the notification. ii. He submitted that the benefit of the notification cannot be denied only for the reason that the certificate has mentioned wrongly the Notification No.3/2004 dt. 08/01/2004. He submitted that the substantial benefit of the exemption intended for a project cannot be denied for such minor infractions. iii. He a....

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....xtended the benefit of duty free clearance for various goods required for setting up of water treatment plants. This was subject to the condition that a certificate is issued by the District Collector or other authorities of the district in which the plant is located. The appellant in this case has submitted the certificate issued by jurisdictional District Collector dt. 24/02/2006. It is not disputed that the goods cleared are covered by the certificate but the Revenue's objection to extend the benefit was that the certificate mentioned a different Notification No.3/2004 instead of Notification No.6/2006. Further objection is that the certificate is dt. 24/02/2006 but the clearances were made in September 2006 when the new Notification No.....