2009 (5) TMI 770

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....cates, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. -  In terms of the impugned order, the following amounts are required to be pre-deposited : (i)      Central Excise duty of Rs. 41,30,31,281/-; (ii)    Interest under Section 11AB; (iii)   Equal penalty under Secti....

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....t of India Ministry of Finance Department of Revenue, Tax Research Unit             New Delhi, dated the 14th March 2008 To All Chief Commissioners of Central Excise All Chief Commissioners of Central Excise & Customs Sir/Madam, Sub.: Excise, duty exemption to pipes used in water treatment/supply plants - clarification regarding.....

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..... 2. Doubts have been raised about whether the exemption pertaining to pipes applies only to pipes required for the setting up of water treatment plants or also to pipes for replacement of worn-out damaged pipes. 3. The matter has been examined. In view of the policy objective of creating the requisite infrastructure for augmenting the availability of clean, portable drinking water, it....

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....against the appellants. Further, our attention was invited to the following decisions of the Tribunal, which have decided the issue in favour of the assessee. (i)      CCE, Kolkata-III v. M/s. Electro Steel Casting Ltd. vide Order No. M-301-330/A-1119-1150/KOL/08, dated 27-10-2008 [2009 (235) E.L.T. 757 (T)] and (ii)    CCE, Hyderabad v. M/s. IVRCL Infrast....