https://www.taxtmi.com/caselaws?id=330427 Pipes used as casing pipes for tube wells were held eligible for exemption where the competent authority certified that they were intended to carry water from the source to the treatment plant for human and animal consumption. The notification was construed purposively, so as not to defeat its object of extending relief to water treatment plants. A narrow reading confined only to pipes physically conveying water would frustrate that purpose, and the Board's clarification supported exemption for pipes required to obtain untreated water from the source to the plant. The pipes were therefore covered by the exemption and the Revenue's challenge failed. 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 Pipes used as casing pipes for tube wells were held eligible for exemption where the competent authority certified that they were intended to carry water from the source to the treatment plant for human and animal consumption. The notification was construed purposively, so as not to defeat its object of extending relief to water treatment plants. A narrow reading confined only to pipes physically conveying water would frustrate that purpose, and the Board's clarification supported exemption for pipes required to obtain untreated water from the source to the plant. The pipes were therefore covered by the exemption and the Revenue's challenge failed. Case-Laws Central Excise Wed, 06 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330427