2012 (12) TMI 146

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....Appellant. Shri S.K. Panda, JCDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The dispute involved in the present appeal is as regards the availability of Notification No. 6/2002-C.E., dated 1-3-02 as amended vide Notification No. 47/2002-C.E., dated 6-9-2003 in respect of PSCC pipes falling under Chapter 68 of the 1st Schedule of Central Excise Tariff Act and cl....

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....ed for making the pipeline from Junia to Bhinay, Revenue proposed to deny the exemption to the said pipes used between the stretch from Junia to Bhinay. Charges of mis-representation and suppression of facts were also made against the appellants and longer period was sought to be invoked. 2. The said SCN culminated into the impugned order passed by the Commissioner confirming the demand of....

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....ered only to the first storage point. It, further, stands observed by the Bench that the Notification has to be interpreted to cover the pipes which were needed to deliver water not only up to the first storage point but also to the second and subsequent storage points such as elevated storage reservoir where water was further treated for chlorinisation. If the intention of the Govt. was to restri....

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....ase of Electrosteel Casting Ltd. and observed that the said decision was followed in the case of C.C.E. & S.T. (Appeals-III) v. IVRCL Infrastructures & Projects & Ors. (Final Order No. 1431 & 1432/2008, dated 24-12-08) [2009 (240) E.L.T. 606 (Tri.-Bang]. and held that the pipes which are used for delivering water to various storage facilities are also eligible for the benefit of the said Notificat....