2018 (10) TMI 454

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....hanu Kiran, Asst. Commissioner/AR for the Respondent. ORDER [Order per: M.V. Ravindran] 1. This appeal is directed against the Order-in-Original No. 03/2008- C.Ex., dated 17.11.2008. 2. The relevant facts that arise for consideration after filtering out unnecessary details are, the appellant herein is manufacturer of PSC pipes of various sizes, during the period 14.05.2005 to 02.06.200....

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....e so. The adjudicating authority, after following due process of law, rejected the contentions made by the appellant and confirmed the demands on the grounds that the pipes were used beyond the first storage point and Board Circular No.354/129/2005-TRU dated 28.10.2005 which clarified that it would be available only to the first storage facility. The adjudicating authority also recorded the findin....

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....are only in regard to the PSC pipes of 450 & 500mm diameter and appellant had supplied pipes which are of 470 & 520mm diameter also. He would submit that the Board Circular dated 28.10.2005 is very clear as to that pipes which are used for transportation of water beyond first storage point are ineligible for exemption under Notification No.06/2002 as amended. 4. We have considered the submissio....

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....ect and certified as being required for such project by the Collector of District, exemption under notification 06/2002 is to be extended and the same cannot be denied. This is the ratio of the judgment of the Tribunal in the case of IVRCL Infrastructures and Projects Ltd (supra) and upheld by the Apex Court. The same view has been taken by the Tribunal in the case of Lanco Industries Ltd [2010-25....