TMI Blog2019 (5) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant assessee is not eligible for the benefit of exemption notification - appeal dismissed. - Excise Appeal No. 1835 of 2011 - A/30464/2019 - Dated:- 9-4-2019 - Mr. ANIL CHOUDHARY, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) None for the appellant Shri N. Bhanu Kiran, Asst. Commissioner/AR for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO 1. After hearing Ld. DR and perusing the records, it emerges that the appellant herein are manufacturers of Cast Iron Pipes, Cast Iron Fittings and Cast Iron Scrap and have been paying Central Excise duty. The issue for consideration is whether the cast iron fittings manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for industrial purposes. Nil 4 2. It is the case of the appellant that the notification also exempts cast iron fittings because the fittings should be considered as part of pipes only and has been held by Hon ble Supreme Court in the case of Bharat Forge Press Industries (P) Limited [1990(45)ELT 525 (SC)] in which Hon ble Apex Court held that the pipe and pipe fittings should be considered as the same. Ld. Counsel submits that the ratio of this judgment of Hon ble Apex Court applies squarely to their case and therefore they are eligible for the exemption notification. The show cause notice proposing to recover the Central Excise Duty of ₹ 7,51,185/- (in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titutional Bench of Hon ble Apex Court in the case of Dilip Kumar (in Civil Appeal no. 3327/2007). 4. We have considered the arguments on both sides and find that the short point to be decided is whether the appellant is entitled to the benefit of the exemption notification No. 06/2006-CE, dated 01.03.2006 in case of pipe fittings manufactured and supplied by them. It is not in dispute that the remaining conditions specified in the notification are fulfilled. The first appellate authority, in the impugned order, modified the order of the lower authority to the extent that CI pipes with 20 cm diameter in respect of which there was a dispute, are eligible for exemption notification No. 06/2006-CE, dated 01.03.2006 but pipe fit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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