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TMI Blog2016 (7) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... eted in such a way as not to frustrate the purpose of the notification. The CBEC Circular has clarified that exemption will be available on pipes required for obtaining untreated water from its source to the plant. This clarification fairly covers the issue on hand and the benefit cannot be denied. To take a view that the benefit can be extended only to those pipes which physically carry water and deny it to those which are used as Casing pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants. - Benefit of exemption allowed - Decided against the revenue. - Excise Appeal No. 1991/2007-EX[DB] - Final Order No. 52376/2016 - Dated:- 6-7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have indeed been used for delivery of water from its source to the plant. 3. In the present proceedings, the Revenue has challenged this order on the ground that the exemption is not available to all pipes used in water supply scheme, but is available only for the pipes used for carrying water from source to treatment plant and from treatment plant to storage facility. Since the respondent s pipes have been used as Casing pipes for water in well, benefit cannot be extended. 4. In the cross-objections, filed by the respondent, while claiming that they are entitled to the benefit of this notification, they have sought to bring to our notice that CBEC vide its Circular No. 659/50/2002-CX dated 6/9/2002 has clarified as follows:- C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table. 6. We find that the respondent has produced the certificate from the Collector and District Magistrate of various Districts certifying that:- These pipes shall be used in water supply scheme- at different places of Bikaner sanctioned by competent authority of the state Govt. for carrying water from source located at . to treatment plant for making water fit for human and animal consumption the above pipes are meant for intended use mentioned in Notification No. 47/2002-C.E. dated 6.09.2002 . 7. After undertaking invest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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