Water distribution pipes exemption upheld where settled precedent and undisputed facts supported relief under the excise notification

H.D.P.E. pipes cleared for use in distributing water from the storage point were treated as eligible for exemption under Notification No. 06/2002-CE, as amended by Notification No. 47/2002-CE. The facts were undisputed and the goods fell under Chapter 39 of the Central Excise Tariff Act, 1985. Earlier Tribunal rulings on identical facts, affirmed by the Supreme Court, had already settled the issue, so the Revenue's contrary reasoning could not justify denial of the exemption. The respondent's position was accepted and the relief granted to the assessee was maintained.

---

---

Issues: Whether H.D.P.E. pipes cleared for use in distribution of water from the storage point were entitled to exemption under Notification No. 06/2002-CE as amended by Notification No. 47/2002-CE.

Analysis: The facts were not in dispute. The goods were H.D.P.E. pipes falling under Chapter 39 of the Central Excise Tariff Act, 1985 and were cleared claiming exemption under Notification No. 06/2002-CE as amended by Notification No. 47/2002-CE. The question was covered by earlier Tribunal decisions on identical facts, which had been affirmed by the Supreme Court. In view of that settled position, the exemption could not be denied on the reasoning adopted by the Revenue.

Conclusion: The issue was decided in favour of the respondent. The Revenue's appeal was rejected and the order granting relief was upheld.

---