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2013 (11) TMI 1118 - AT - Central ExciseExemption under Notification No. 6/2006 – Pipes used beyond the first storage place – Revenue was of the view that the exemption from payment of Central Excise duty is only to the extent of pipes used upto the storage place – Held that:- Following CCE vs Electrosteel Casting Ltd [2008 (10) TMI 424 - CESTAT, KOLKATA] - Notification No. 6/2006-CE merely talks about storage facility and there is no restriction that the water should be delivered only to the first storage point as has been provided in the amended Notification with effect from 1.3.2007 – Decided in favour of Assessee.
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