https://www.taxtmi.com/caselaws?id=379321 The Tribunal held that the appellant, a manufacturer of Cast Iron Pipes, Fittings, and Scrap, is not entitled to exemption for pipe fittings under notification No. 06/2006-CE. Despite arguments relying on a Supreme Court judgment considering fittings as part of pipes, the Tribunal emphasized strict interpretation of exemption notifications in favor of the Revenue. The decision to deny exemption for fittings, even if there are conflicting views, was upheld, and the appeal was dismissed. en-us Tue, 09 Apr 2019 00:00:00 +0530 Wed, 01 May 2019 08:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379321 The Tribunal held that the appellant, a manufacturer of Cast Iron Pipes, Fittings, and Scrap, is not entitled to exemption for pipe fittings under notification No. 06/2006-CE. Despite arguments relying on a Supreme Court judgment considering fittings as part of pipes, the Tribunal emphasized strict interpretation of exemption notifications in favor of the Revenue. The decision to deny exemption for fittings, even if there are conflicting views, was upheld, and the appeal was dismissed. Case-Laws Central Excise Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379321