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Issues: Whether PVC pipes cleared for use in a drinking water supply project qualified for exemption under Notification No. 6/2006-CE dated 01.03.2006 on the basis that the pipes were used from the source to the treatment plant and then to storage reservoirs as an integral part of the water supply project.
Analysis: The relevant entry in the notification separately covers pipes needed for delivery of water from the source to the plant and pipes of outer diameter exceeding 20 cm when used as an integral part of a water supply project. The certificates issued by the competent authority stated that the materials were intended for pumping raw water from the river source to the treatment plant and from there to storage reservoirs in the villages. On that basis, the use of the pipes was established as part of the water supply system and not merely for an isolated or industrial purpose.
Conclusion: The conditions of the exemption notification were satisfied and the demand could not be sustained; the assessee was entitled to the benefit of exemption.
Final Conclusion: The impugned order was set aside and the appeals succeeded with consequential relief.
Ratio Decidendi: Where the evidence shows that pipes are used for conveying water from the source to the treatment plant and onward to storage reservoirs as part of a water supply scheme, they qualify for exemption under the relevant notification.
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