To take a view that the benefit of exemption can be extended ...
Exemption Benefit Should Cover Casing Pipes Essential for Water Delivery, Not Just Water-Carrying Pipes.
August 26, 2016
Case Laws Central Excise AT
To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - AT
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