2006 (10) TMI 372

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....w, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The stay and appeal are taken up together for disposal, as the issue is covered by this Bench Final Order No. 1198/2005, dated 8-7-2005 rendered in the assessee's own case. The Commissioner has followed the ratio of this order. We are of the considered opinion that as the issue is covered by the Final Order cited, ....

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....g Water Supply Project. Since the pipes were cleared for the project meant for supply of drinking water they are exempted under Notification No. 47/2002-C.E., dated 6-9-2002. Since they were exempted under the Notification, they were required to pay 8% of the price of the goods as per Rule 6(3)(b) of the Cenvat Rules, which they have followed and paid. The allegation is that during the said period....

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....al with regard to the clearances made to M/s. Megha Engineering Enterprises does not arise and the issue is squarely covered by the judgment rendered by this Bench in the case of M/s. Hetero Labs Ltd. & Another v. CCE - Final Order Nos. 572-576/2005, dated 7-4-2005. The learned Counsel submitted that the entire issue which is identical to the one in the present case was gone into in great detail a....