2020 (2) TMI 3

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....IT-Mumbai under the notification 10/1997- Central Excise dated 1.03.1997 (Sl.No.2) to Surat Municipal Corporation for use in water treatment plants availing notification 6/2006-CE dated 1.03.2006 (Sl.No.7) . Department vide show cause notice dated 6.10.2010 proposed to deny the exemption availed under both the notifications alleging that the wires and cables in running length could not be considered as parts or equipment or accessories of any machines and/or water treatment plant. The show cause notice was confirmed vide Order in Original dated 31.10.2011 confirming the duty demand of Rs. 9,04,387/- and imposing equal penalty. The same was upheld by the impugned order in appeal dated 29.7.2011. 2. Learned counsel for the appellant submit....

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.... 3. Learned Counsel submits that in respect of supplies to Surat Municipal Corporation that the certificates issued by the District Collect specifically certifies that the cables procured from the appellant were meant for setting up of the water treatment plant and the same are eligible for exemption under notification No.6/2006-CE; the exemption cannot be denied in view of the following cases: (i) Havells India Ltd - 2017 (357) ELT 1219 (T) (ii) K.E.I Industries ltd. - 2016 (338) ELT 618 (T) 3.1 Learned Counsel also submits that the Order in Appeal has gone beyond the scope of show cause notice; whereas show cause notice alleges that cables manufactured by the appellants are for general industrial purposes and are not ....