https://www.taxtmi.com/caselaws?id=240365 Pipes used in a lift irrigation scheme were treated as eligible for exemption under Notification No. 3/2004-CE because the project functioned as a water supply plant and included a storage facility, as shown by the pump houses, pumps, valves, pipelines and cisterns. A narrow literal reading of the notification was rejected where the arrangement objectively matched the exempted use of water delivery and storage. The text also notes that a later departmental order accepting the same exemption position for a subsequent period undermined invocation of the extended limitation period and penalty. On that basis, the demand and penalty were held unsustainable and consequential relief followed. en-us Fri, 28 Jun 2013 00:00:00 +0530 Sat, 04 Jan 2014 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240365 Pipes used in a lift irrigation scheme were treated as eligible for exemption under Notification No. 3/2004-CE because the project functioned as a water supply plant and included a storage facility, as shown by the pump houses, pumps, valves, pipelines and cisterns. A narrow literal reading of the notification was rejected where the arrangement objectively matched the exempted use of water delivery and storage. The text also notes that a later departmental order accepting the same exemption position for a subsequent period undermined invocation of the extended limitation period and penalty. On that basis, the demand and penalty were held unsustainable and consequential relief followed. Case-Laws Central Excise Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240365