TMI Blog2013 (11) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... [2008 (10) TMI 424 - CESTAT, KOLKATA] - Notification No. 6/2006-CE merely talks about storage facility and there is no restriction that the water should be delivered only to the first storage point as has been provided in the amended Notification with effect from 1.3.2007 – Decided in favour of Assessee. - E/481/07 - - - Dated:- 15-5-2013 - S S Kang And P K Jain, JJ. For the Appellant : Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion are used beyond the first storage place, therefore, the benefit of the Notification is not available. 3. We find that this issue is now settled by the decision of the Tribunal in the case of CCE vs Electrosteel Casting Ltd reported in 2009 (235) ELT 757 (Tri-Kolkata) whereby the Tribunal held that Notification No. 6/2006-CE merely talks about storage facility and there is no restriction t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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