TMI Blog2012 (12) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... /2002-C.E., dated 1-3-02 as amended vide Notification No. 47/2002-C.E., dated 6-9-2003 - Held that:- the Notification has to be interpreted to cover the pipes which were needed to deliver water not only up to the first storage point but also to the second and subsequent storage points such as elevated storage reservoir where water was further treated for chlorinisation. If the intention of the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 68 of the 1st Schedule of Central Excise Tariff Act and cleared by the appellants during the period 9-6-04 to 15-10-04 under the claim of the above exemption Notification. As per facts on record, Sl. No. 196A of the said Notification exempts pipes needed for delivery of water from its sources to the plant and from there to the storage facility. The pipes manufactured by the appellants were cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Commissioner confirming the demand of duty of Rs. 1,87,77,776/- along with confirmation of interest and imposition of penalty of identical amount. 3. After hearing both the sides, we find that the issue required to be decided is as to whether the exemption in terms of the said Notification would be applicable to the pipes used for delivery of water upto Junia as first storage poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. If the intention of the Govt. was to restrict the exemption for pipes upto first storage point, the Notification should have been accordingly worded from the beginning. In the absence of such a restriction, the respondents have executed the work order in respect of water treatment plant which are of service utilities and the concerned district Collectors have also given them the necessary certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for the benefit of the said Notifications. Aggrieved by such orders, Revenue moved in Civil Appeal to the Hon ble Supreme Court in both the cases. Hon ble Supreme Court vide orders dated 24-8-09 [2009 (244) E.L.T. A18 (S.C.)] and 23-10-09, rejected the civil appeal filed by the Revenue. Accordingly, the pipes used for delivery of water from treatment plant to various storage facilities were hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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