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2019 (5) TMI 367 - AT - Central ExciseClearance of M.S. pipes used for supply of water from Narmada rivers to various water treatment plants and from the said water treatment plants to storage facility - benefit of N/N. 6/2002-CE, dt.01.03.2002 and N/N. 8/2004-CE - Benefit of notification denied since the pipes were used beyond the first storage facility - HELD THAT:- The issue decided in the case of COMMISSIONER VERSUS ELCTROSTEEL CASTING LTD. [2008 (10) TMI 424 - CESTAT, KOLKATA] and confirmed by Apex Court in [2009 (8) TMI 1123 - SC ORDER], where it was held that the benefit cannot be denied on this ground - appeal allowed - decided in favor of appellant
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