https://www.taxtmi.com/caselaws?id=333887 The exemption under Notification No. 6/2002-C.E., as amended, covered pipes required for delivery of water from the source to the plant and onward to storage facilities; it was not limited to the first storage point. A later departmental clarification could not add a restriction not found in the notification, and because the work formed part of the water treatment project with the required certificates obtained, the exemption was available. en-us Thu, 25 Aug 2016 00:00:00 +0530 Thu, 27 Oct 2016 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333887 The exemption under Notification No. 6/2002-C.E., as amended, covered pipes required for delivery of water from the source to the plant and onward to storage facilities; it was not limited to the first storage point. A later departmental clarification could not add a restriction not found in the notification, and because the work formed part of the water treatment project with the required certificates obtained, the exemption was available. Case-Laws Central Excise Thu, 25 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333887