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2015 (5) TMI 54 - AT - Central ExciseDenial of Duty exemption under notification no.6/2002-CE (Sl.No.196 A) as amended by notification no.47/2002-CE dated 6.9.2002 - Held that:- Both the sides agree that the present issued stands decided by the Tribunal in favour of the appellant in the case of CCE, Kolkata-III Vs. Electrosteel Casting Ltd. reported in [2008 (10) TMI 424 - CESTAT, KOLKATA] and the Revenue's appeal against this order was dismissed by the Apex Court vide judgement reported in [2009 (8) TMI 1123 - SUPREME COURT]. 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 storage facility on the hill by booster pumps, the temporary water facility on the hill cannot be treated final storage facility and the benefit of the exemption notification can not be confined only to the pipes need for the supply to the temporary storage facility on the hill. In view of this, the impugned order is not sustainable - Decided in favour of assessee.
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