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2015 (10) TMI 871 - AT - Central ExciseDuty demand - Clearance of HDPE Pipes - Held that:- When appellant is paying 10% of the value of HDEP pipes used for manufacturing of sprinkler system, the appellant is not required to pay an amount equal to 10% of the value of sprinkler system. Therefore, we hold that appellant is not required to pay an amount equal to 10% of the value of sprinkle system as they have paid 10% of the amount of HDEP pipes used in the manufacture of sprinkle system. - Impugned order is set aside - Decided in favour of assessee.
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