2018 (8) TMI 1439

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....ed pipes of various dimensions to various projects claiming exemption under Notification No.6/2002 dated 01.03.2002 as amended from time to time for the respective periods. It is the case of the Revenue in the show cause notice that the exemption claimed by the appellant based upon the certificate issued by the certifying authority does not clearly indicate that requisite conditions as stipulated in the board circular dated 28.10.2005 are complied with and the pipes are not used for setting up of water treatment plant but used for distribution of water beyond first storage point. The adjudicating authority after following due process of law did not agree with the contentions of the appellant and confirmed the demands raised. Aggrieved by su....

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....e used as per notification, the first appellate authority was in error in setting aside the Order-in-Original. 4. Learned Counsel after taking the Bench through the facts of the case submits that the Respondents are manufacturers of ductile iron spun pipes and cleared the same during the relevant period in question by availing benefit of Exemption Notification No.6/2002, as amended by No.6/2006 and 6/2007. It is her submission that pipes which are cleared by the Respondent are of outer diameter exceeding 20 cms and are used as integral part of the water supply project as per the certificate issued by the Collectors of various Districts to whom the supplies were affected. She draws out attention to the said certificates. These are submiss....