https://www.taxtmi.com/caselaws?id=239941 Notification No. 6/2002-CE was available for HDPE pipes supplied for use beyond the first storage place for the period before 1.3.2007, because the unamended notification did not restrict the benefit to delivery only up to the first storage point. The Tribunal noted that the limiting language was introduced only by amendment with effect from 1.3.2007, so it could not be applied retrospectively to supplies made in February to May 2005. The denial of exemption was therefore unsustainable, and the impugned order was set aside. en-us Wed, 15 May 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239941 Notification No. 6/2002-CE was available for HDPE pipes supplied for use beyond the first storage place for the period before 1.3.2007, because the unamended notification did not restrict the benefit to delivery only up to the first storage point. The Tribunal noted that the limiting language was introduced only by amendment with effect from 1.3.2007, so it could not be applied retrospectively to supplies made in February to May 2005. The denial of exemption was therefore unsustainable, and the impugned order was set aside. Case-Laws Central Excise Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239941