Regarding benefit of Central Excise duty exemption on pipes against S. No. 7 in column (3) of the Notification No. 6/2006 (CE) dated 1-03/06 as further amended vide No. 6/2007 dated 1-3-07 & 26/2009 dated 4/12/09.

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....;      Government of India Ministry of Finance   Department of Revenue Tax Research Unit   New Delhi, dated the 16^th May, 2011 To The Director General (All) The Chief Commissioners of Central Excise (All) The Chief Commissioners of Central Excise and Customs (All)   Sir/Madam,  Subject: Benefit of Central Excise duty ....

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....3) Pipes and pipe fittings of outer diameter exceeding 10 cm when such pipes are integral part of water supply projects. 2      The scope of this exemption, as provided in the entries (1) and (2) of this notification was delineated in the CBEC circular 659/50/2002-CX dated 06-Sep-2002. It clearly indicated that the exemption is limited to pipes needed for delivery of wa....

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....sp;   Doubts have been raised as to whether the exemption pertaining to pipes of outer diameter exceeding 10 cm applies only to pipes required for the delivery of water from its source to the plant and from there to the first storage point or whether it includes pipes required for the distribution network also.  4.   The matter has been examined. The amendments made to ....