Case Law Details
Case Name : Alstom T &
Appeal Number : D India Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Date of Judgement/Order : Excise Appeal No. 40703 - 40705 of 2014
Related Assessment Year : 26/10/2023
Courts :
All CESTAT CESTAT Chennai
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Alstom T & D India Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
CESTAT Chennai held that duty exemption available to all items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their component parts required for setting up of water treatment plants. Accordingly, duty paid under protest is required to be refunded back.
Facts- The appellants received orders from M/s. Megha Engineering and Infrastructure Ltd., Hyderabad for supply of goods for use in project of Moulana Abdul Kalam, Hyderabad, Sujala Shranti (drinking water supply) and Sippu Lift Irrigation Project, Gujarat.
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