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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Claim of exemption - To take a view that the benefit can be ...


Debate on Exemption: Should Casing Pipes for Water Treatment Be Included in Benefits Under Exemption Notification?

July 25, 2016

Case Laws     Central Excise     AT

Claim of exemption - 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. - AT

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