https://www.taxtmi.com/caselaws?id=331549 Pipes used as casing pipes in water supply schemes are described as eligible for exemption where the notification covers pipes needed for delivery of water to a treatment plant and storage facility and the required certificate from the Collector or District Magistrate is produced. The text states that the notification should be read purposively so its object of facilitating water treatment plants is not defeated by a narrow distinction between pipes directly carrying water and casing pipes used within the same supply chain. The accompanying CBEC circular is noted as supporting exemption for pipes required to obtain untreated water from the source to the plant, and the denial of benefit is said to be unsustainable. en-us Fri, 05 Aug 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331549 Pipes used as casing pipes in water supply schemes are described as eligible for exemption where the notification covers pipes needed for delivery of water to a treatment plant and storage facility and the required certificate from the Collector or District Magistrate is produced. The text states that the notification should be read purposively so its object of facilitating water treatment plants is not defeated by a narrow distinction between pipes directly carrying water and casing pipes used within the same supply chain. The accompanying CBEC circular is noted as supporting exemption for pipes required to obtain untreated water from the source to the plant, and the denial of benefit is said to be unsustainable. Case-Laws Central Excise Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331549