https://www.taxtmi.com/caselaws?id=118339 The judgment concluded that the Superintendent's order is appealable under Section 35 of the Central Excise Act, 1944. It determined that the exemption for pipes used for water delivery extends to all storage facilities up to the point before consumption. The Circulars and Trade Notices were analyzed, with the numbered Circular prevailing over the unnumbered letter. The technological requirements for water treatment supported the inclusion of multiple storage points for maintaining water quality. Ultimately, the Superintendent's order was set aside, granting the benefit of the exemption notifications to the appellants for all storage facilities up to the consumption point. en-us Mon, 31 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 10:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118339 The judgment concluded that the Superintendent's order is appealable under Section 35 of the Central Excise Act, 1944. It determined that the exemption for pipes used for water delivery extends to all storage facilities up to the point before consumption. The Circulars and Trade Notices were analyzed, with the numbered Circular prevailing over the unnumbered letter. The technological requirements for water treatment supported the inclusion of multiple storage points for maintaining water quality. Ultimately, the Superintendent's order was set aside, granting the benefit of the exemption notifications to the appellants for all storage facilities up to the consumption point. Case-Laws Central Excise Mon, 31 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118339