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2018 (8) TMI 83 - AT - Central ExciseSupply of pipes or pipe fittings for water project - N/N. 6/2002-CE dt. 1.3.2002 - benefit of notification denied on the ground that the pipes fittings were used between the 1st storage tank point to various village storage tanks i.e. beyond 1st storage tanks - Held that:- The issue has been considered by this Tribunal in Electrosteel Casting Ltd. [2008 (10) TMI 424 - CESTAT, KOLKATA], where it was held that the pipes of higher dimension have been allowed exemption in addition to the pipes required upto the first storage point - benefit cannot be denied - appeal allowed - decided in favor of appellant.
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