https://www.taxtmi.com/caselaws?id=333992 An exemption entry for pipes used to deliver water was construed in light of its intended purpose, and couplings cleared with the pipes for the same use were treated as part of the same pipe system. Because the essentiality certificate had been produced and was not challenged, and there was no separate billing or clearance showing different treatment, the benefit of Notification No. 6/2006-C.E. could not be denied by a narrow literal reading. The exemption for the couplings was therefore upheld and the Revenue's challenge failed. en-us Mon, 17 Oct 2016 00:00:00 +0530 Thu, 30 Mar 2017 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333992 An exemption entry for pipes used to deliver water was construed in light of its intended purpose, and couplings cleared with the pipes for the same use were treated as part of the same pipe system. Because the essentiality certificate had been produced and was not challenged, and there was no separate billing or clearance showing different treatment, the benefit of Notification No. 6/2006-C.E. could not be denied by a narrow literal reading. The exemption for the couplings was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333992