https://www.taxtmi.com/caselaws?id=330427 The Tribunal upheld the Commissioner's decision, affirming the benefit of the exemption for the respondent's pipes used in the water supply scheme. Despite being primarily used as Casing pipes for tube wells and not physically carrying water, the pipes were deemed necessary for delivering water from its source to the plant. The Tribunal interpreted the notification broadly to fulfill its purpose, emphasizing that denying the benefit based on the physical transportation of water would defeat the notification's objective of aiding water treatment plants. en-us Wed, 06 Jul 2016 00:00:00 +0530 Wed, 04 Jan 2017 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330427 The Tribunal upheld the Commissioner's decision, affirming the benefit of the exemption for the respondent's pipes used in the water supply scheme. Despite being primarily used as Casing pipes for tube wells and not physically carrying water, the pipes were deemed necessary for delivering water from its source to the plant. The Tribunal interpreted the notification broadly to fulfill its purpose, emphasizing that denying the benefit based on the physical transportation of water would defeat the notification's objective of aiding water treatment plants. Case-Laws Central Excise Wed, 06 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330427