TMI Blog2018 (6) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... the pipes which are cleared by the respondent are used not only for the pipes for delivery of water from its source to the water treatment / supply plant and further also - Held that:- The facts in this case are not disputed i.e. respondent clears pipes availing benefit of N/N. 06/2002 - CE as amended by N/N. 47/2002 -CE; the pipes are undisputedly used for distribution of water from the storage p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE dated 21.05.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that in the case in hand, the respondents are manufacturers of H.D.P.E pipes falling under Chapter 39 of the Central Excise Tariff Act 1985, cleared pipes to Sri. Satya Sai Central Trust, claiming exemption from payment of appropriate duty under Notification No. 06/2002- CE as amended b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent are used not only for the pipes for delivery of water from its source to the water treatment / supply plant and further also. It is his submission that the benefit of notification can be extended only till the treated water is stored, but not storage beyond the first storage point. It is his submission that the case in hand, the pipes are used for distribution of water beyond the first s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent therein; IVRCL was similarly placed as is the respondent herein. It is his submission that this judgement of the Tribunal in the case of IVRCL Infrastructures Projects Ltd., is upheld by the Apex Court by dismissal of civil appeals filed by the Revenue, as reported at [2016 (336) ELT A134 (S.C.)]. 6. On careful consideration of submissions made and perusal of records, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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