2019 (11) TMI 55

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....hudesai, Superintendent (AR) for the respondent ORDER PER: C J MATHEW In this appeal of M/s Pratibha Industries against order-in-appeal no. YDB(168)TH-I/2011 dated 15th July 2011 of Commissioner of Central Excise (Appeals), Mumbai Zone - I, the dispute pertains to the supply of '620mm OD pipe, 631 mm OD pipe and 1140 mm OD pipes' for execution of the projects for shifting of Munirka and V....

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.... 2008 was exemption extended also for replacement of pipes that the goods had been supplied to the project contractor, M/s LR Sharma & Co, and that the incidence of excise duty has been borne by the appellant. 2. The first appellate authority held that the exemption was limited to pipes deployed for carrying water from the source to treatment plants and finally to storage facilities but not bey....

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....e first appellate authority. On perusal, we find that the pipes had been deployed in connection with providing water supply. It is also noted that the appellant initially paid duty and the present proceedings relates to claim for refund of that duty. The prescribed certificates have been issued by a responsible government authority and incorporates details of the project. While the wording of the ....