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TMI Blog2015 (5) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... steel Casting Ltd. reported in [2008 (10) TMI 424 - CESTAT, KOLKATA] and the Revenue's appeal against this order was dismissed by the Apex Court vide judgement reported in [2009 (8) TMI 1123 - SUPREME COURT]. Even otherwise also, since the exemption notification exempts the pipes needed for delivery of water from its sources to the water treatment plant and from there to the storage facility a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of pipes chargeable to central excise duty under Chapter 73 of the Central Excise Tariff. On 16/17.12.2015 they cleared 3968 MT of pipes to Kerala Water Authority at nil rate of duty by availing full duty exemption under notification no.6/2002-CE (Sl.No.196 A) as amended by notification no.47/2002-CE dated 6.9.2002. This exemption notification exempts pipes used for delivery of water from its so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been installed for carrying water upto a certain height and from there, water was carried through the pipe lines to the water treatment plant and water storage. The Department has denied the exemption in respect of the pipes used for the water storage, as according to the Department, the storage tank is located on the hill and the pipes used for carrying water beyond that storage tank an not eligi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wise also, since the exemption notification exempts the pipes needed for delivery of water from its sources to the water treatment plant and from there to the storage facility and since in this case, on account of hilly area between the water source and the water treatment plant, the water had to be carried to a temporary storage facility on the hill by booster pumps, the temporary water facility ..... X X X X Extracts X X X X X X X X Extracts X X X X
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