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TMI Blog2012 (12) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured by the appellant were laid to make pipeline from Junia to Bhinay to carry untreated water. - Notification No. 6/2002-C.E., dated 1-3-02 as amended vide Notification No. 47/2002-C.E., dated 6-9-2003 - Held that:- the Notification has to be interpreted to cover the pipes which were needed to deliver water not only up to the first storage point but also to the second and subsequent storag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of PSCC pipes falling under Chapter 68 of the 1st Schedule of Central Excise Tariff Act and cleared by the appellants during the period 9-6-04 to 15-10-04 under the claim of the above exemption Notification. As per facts on record, Sl. No. 196A of the said Notification exempts pipes needed for delivery of water from its sources to the plant and from there to the storage facility. The pipe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p;The said SCN culminated into the impugned order passed by the Commissioner confirming the demand of duty of Rs. 1,87,77,776/- along with confirmation of interest and imposition of penalty of identical amount. 3. After hearing both the sides, we find that the issue required to be decided is as to whether the exemption in terms of the said Notification would be applicable to the pipes used f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oir where water was further treated for chlorinisation. If the intention of the Govt. was to restrict the exemption for pipes upto first storage point, the Notification should have been accordingly worded from the beginning. In the absence of such a restriction, the respondents have executed the work order in respect of water treatment plant which are of service utilities and the concerned distric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering water to various storage facilities are also eligible for the benefit of the said Notifications. Aggrieved by such orders, Revenue moved in Civil Appeal to the Hon'ble Supreme Court in both the cases. Hon'ble Supreme Court vide orders dated 24-8-09 [2009 (244) E.L.T. A18 (S.C.)] and 23-10-09, rejected the civil appeal filed by the Revenue. Accordingly, the pipes used for delivery of water fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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