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TMI Blog2019 (5) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of M.S. pipes falling under Chapter 73 of Central Excise Tariff Act, 1985. During the relevant period 2004-05 to 2005-06, they have manufactured and cleared the M.S. pipes and used for supply of water from Narmada rivers to various water treatment plants and from the said water treatment plants to storage facility, availing benefit of exemption Notification No.6/2002-CE, dt.01.03.2002 and Notification No.8/2004-CE. Alleging that the benefit of the said notifications not admissible to the Appellant, since the pipes were used beyond the first storage facility, duty of Rs. 3,21,97,566/- demanded from the Appellant M/s Man Industries with interest and penalty; personal penalty proposed on M/s Subhash Projects & Marketing Ltd and M/s Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustries Ltd Vs CCE (LTU) - 2018 (8) TMI 83 - CESTAT Mumbai. 4. The learned A.R. for the Revenue submits that in view of the circular issued by the Board dt.28.10.2005, pipes used beyond first storage facility cannot be held to be covered under the benefit of exemption Notification No.6/2002-CE, dt.01.03.2002 and 3/2004-CE, dt.08.01.2004 as the case may be. 5. In rejoinder, the learned Advocate for the Appellant submits that all these circulars have considered by the Tribunal while confirming the benefit of notifications beyond the first storage facility. 6. We have carefully considered the submissions advanced by both sides. The short issue involved in the present appeals for determination is whether the Appellants are eligible to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r chlorination. If it was the intention of the Government 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 plants which are of public utilities and the concerned District Collectors have also given them the necessary certificates in respect of the exemption Notification as it was in its unamended form. Even after amendment, we find that the pipes of higher dimension have been allowed exemption in addition to the pipes required upto the first storage point. In other words, the amended Notification also allows exemption to pipes which are used bey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und taken by the Department that exemption Notification should have been strictly construed on the basis of the language used therein, and not on the basis of intendment by supplying words, we are of the view that it is the Department which has actually supplied the words 'first' before the expression, "storage facilities" trying to deny the exemption, whereas the Notification as interpreted on the basis of the language used therein, cannot restrict the exemption being extended to pipes used for delivering water upto subsequent storage points which are part of the water treatment project. 10. In view of our findings as above, we hold that the impugned Order passed by the lower Appellate Authority extending exemption to the Respondents do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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