https://www.taxtmi.com/caselaws?id=362151 The Tribunal allowed the appeals, finding merit in the appellants' argument based on the interpretation of the exemption notification. The decision granted relief to the appellants against the demand and penalty imposed under Notification No. 6/2002-CE Sr. No. 196A for exemption on Pre-stressed Concrete Pipes used in water treatment plants. The Tribunal upheld that the exemption covers pipes delivering water to subsequent storage points beyond the first storage point, aligning with a previous Apex Court ruling and the Kolkata Bench's interpretation. en-us Thu, 08 Mar 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362151 The Tribunal allowed the appeals, finding merit in the appellants' argument based on the interpretation of the exemption notification. The decision granted relief to the appellants against the demand and penalty imposed under Notification No. 6/2002-CE Sr. No. 196A for exemption on Pre-stressed Concrete Pipes used in water treatment plants. The Tribunal upheld that the exemption covers pipes delivering water to subsequent storage points beyond the first storage point, aligning with a previous Apex Court ruling and the Kolkata Bench's interpretation. Case-Laws Central Excise Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362151