https://www.taxtmi.com/caselaws?id=363110 The Tribunal ruled in favor of the appellant in a case concerning the eligibility of exemption under Notification No.06/2002-CE for MS Pipes supplied to local Government Authorities. The appellant successfully demonstrated that the pipes were used for carrying drinking water for human and animal consumption, meeting the conditions of the exemption. The Tribunal emphasized the importance of interpreting exemption notifications reasonably and noted that once certificates are issued by competent authorities, the Revenue cannot deny the exemption on other grounds. Consequently, the Tribunal set aside the order demanding duty, interest, and penalty, allowing the appeal. en-us Tue, 12 Jun 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363110 The Tribunal ruled in favor of the appellant in a case concerning the eligibility of exemption under Notification No.06/2002-CE for MS Pipes supplied to local Government Authorities. The appellant successfully demonstrated that the pipes were used for carrying drinking water for human and animal consumption, meeting the conditions of the exemption. The Tribunal emphasized the importance of interpreting exemption notifications reasonably and noted that once certificates are issued by competent authorities, the Revenue cannot deny the exemption on other grounds. Consequently, the Tribunal set aside the order demanding duty, interest, and penalty, allowing the appeal. Case-Laws Central Excise Tue, 12 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363110