2015 (5) TMI 54

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....Yashpal Sharma, DR ORDER Per: Rakesh Kumar: The appellant are manufacture of pipes chargeable to central excise duty under Chapter 73 of the Central Excise Tariff. On 16/17.12.2015 they cleared 3968 MT of pipes to Kerala Water Authority at nil rate of duty by availing full duty exemption under notification no.6/2002-CE (Sl.No.196 A) as amended by notification no.47/2002-CE dated 6.9.2002.....

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.... water storage, there was hilly area as a result of which, the booster pumps had been installed for carrying water upto a certain height and from there, water was carried through the pipe lines to the water treatment plant and water storage. The Department has denied the exemption in respect of the pipes used for the water storage, as according to the Department, the storage tank is located on the....

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....the Apex Court vide judgement reported in 2009 (244) ELT A-18(SC). Even otherwise also, since the exemption notification exempts the pipes needed for delivery of water from its sources to the water treatment plant and from there to the storage facility and since in this case, on account of hilly area between the water source and the water treatment plant, the water had to be carried to a temporary....