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TMI Blog2009 (5) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. In terms of the impugned order, the following amounts are required to be pre-deposited : (i) Central Excise duty of Rs. 41,30,31,281/-; (ii) Interest under Section 11AB; (iii) Equal penalty under Section 11AC; and (iv) Penalty of Rs. 4,00,00,000/- under Rule 25 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... New Delhi, dated the 14th March 2008 To All Chief Commissioners of Central Excise All Chief Commissioners of Central Excise Customs Sir/Madam, Sub.: Excise, duty exemption to pipes used in water treatment/supply plants - clarification regarding. Full exemption from excise duty is currently available to all items of machinery including instruments, apparatus and appliances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of water treatment plants or also to pipes for replacement of worn-out damaged pipes. 3. The matter has been examined. In view of the policy objective of creating the requisite infrastructure for augmenting the availability of clean, portable drinking water, it is clarified that the aforesaid exemption would also apply to pipes required for replacement and not just those for initial setting up. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (240) E.L.T. 606 (Tri.)]. 4. The learned JCDR stated that these decisions are being appealed by the revenue. She also referred to the Notification and strongly argued that the Notification would cover only the pipes required up to the first storage point and also only for the new plant. 5. On a very careful consideration of the issue, we find that the issue is decided in favour of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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