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2018 (6) TMI 1412 - CESTAT HYDERABADClearance of pipes for supply of water - the pipes are used for distribution of water beyond the first storage facility - Violation of condition of notification - Benefit of N/N. 06/2002- CE as amended by N/N. 47/2002- CE - case of Revenue is that the pipes which are cleared by the respondent are used not only for the pipes for delivery of water from its source to the water treatment / supply plant and further also - Held that:- The facts in this case are not disputed i.e. respondent clears pipes availing benefit of N/N. 06/2002 - CE as amended by N/N. 47/2002 -CE; the pipes are undisputedly used for distribution of water from the storage point - reliance placed in the case of CCE., C. & ST. (A-III), HYDERABAD VERSUS IVRCL INFRASTRUCTURES & PROJECTS LTD. [2008 (12) TMI 198 - CESTAT, BANGALORE], where it was held that the Notification merely talks about the storage facilities and there is no restriction that the water should be delivered only to the first storage point - benefit cannot be denied - appeal dismissed - decided against Revenue.
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