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2018 (10) TMI 454 - AT - Central ExciseClearance of pipes to a drinking water project - benefit of N/N. 06/2002-CE dated 01.03.2002 as amended - pipes supplied by the appellant from the water storage to further distribution - Held that:- This Tribunal in the appellant’s own case (supra) has clearly held that pipes which are supplied for water supply project and certified as being required for such project by the Collector of District, exemption under notification 06/2002 is to be extended and the same cannot be denied - Demand set aside. Denial of exemption for the pipes of 470 and 520mm diameter, as being not covered by the certificate issued - Held that:- Adjudicating authority having not recorded any findings or reasoning for denial of exemption to appellant, this particular point needs reconsideration by the adjudicating authority - Matter on remand. Appeal allowed in part and part matter on remand.
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