2013 (8) TMI 201

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..... rities that the water which is drawn from Narmada canal is used for the manufacturing activity which is manufacturing of chemicals - This issue is not disputed by the lower authorities - The consistent stand of the appellant before both the lower authorities has not been disputed by the adjudicating authority as also the fact that the appellant had given the manufacturing process chart to the lowe .....

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..... on the construction services which are used for laying the pipelines for drawing the water from Narmada canal to their factory premises. 2. Heard both sides and perused the records. 3. As submitted by the ld. Counsel, I find that the appellant has been taking a consistent stand before both the lower authorities that the water which is drawn from Narmada canal is used for the manufacturing act .....

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