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2012 (12) TMI 146 - CESTAT, NEW DELHIExemption to pipes needed for delivery of water from its sources to the plant and from there to the storage facility. – PSCC Pipes manufactured by the appellant were laid to make pipeline from Junia to Bhinay to carry untreated water. - Notification No. 6/2002-C.E., dated 1-3-02 as amended vide Notification No. 47/2002-C.E., dated 6-9-2003 - Held 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 restrict the exemption for pipes upto first storage point, the Notification should have been accordingly worded from the beginning. Assessee can avail the benefit of Notification as the notification is not worded about the various storage points properly - in favour of assessee.
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