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2019 (5) TMI 49 - AT - Central ExciseBenefit of N/N. 06/2006-CE, dated 01.03.2006 as amended - cast iron fittings manufactured by the appellant - It is the case of the Revenue that the appellant is not entitled to the benefit of this notification insofar as the cast iron fittings are concerned since the notification specifically covers only pipes needed for delivery of water and did not include the fittings - HELD THAT:- The present case is with respect to the eligibility of exemption notification which explicitly does not cover the pipe fittings. Therefore, no benefit can be extended to the pipe fittings in the absence of an exemption notification - The appellant assessee is not eligible for the benefit of exemption notification - appeal dismissed.
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