https://www.taxtmi.com/caselaws?id=362585 H.D.P.E. pipes cleared for use in distributing water from the storage point were treated as eligible for exemption under Notification No. 06/2002-CE, as amended by Notification No. 47/2002-CE. The facts were undisputed and the goods fell under Chapter 39 of the Central Excise Tariff Act, 1985. Earlier Tribunal rulings on identical facts, affirmed by the Supreme Court, had already settled the issue, so the Revenue's contrary reasoning could not justify denial of the exemption. The respondent's position was accepted and the relief granted to the assessee was maintained. en-us Thu, 24 May 2018 00:00:00 +0530 Fri, 29 Jun 2018 07:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362585 H.D.P.E. pipes cleared for use in distributing water from the storage point were treated as eligible for exemption under Notification No. 06/2002-CE, as amended by Notification No. 47/2002-CE. The facts were undisputed and the goods fell under Chapter 39 of the Central Excise Tariff Act, 1985. Earlier Tribunal rulings on identical facts, affirmed by the Supreme Court, had already settled the issue, so the Revenue's contrary reasoning could not justify denial of the exemption. The respondent's position was accepted and the relief granted to the assessee was maintained. Case-Laws Central Excise Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362585