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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Benefit of exemption - Pipes - There is nothing in the ...


Exemption for Pipes: No Size Requirement for Storage Facilities, No Mandate for Processing Facilities in Water Supply Plants.

November 10, 2018

Case Laws     Central Excise     AT

Benefit of exemption - Pipes - There is nothing in the notification to suggest that the storage facility has to be of any particular size. There is also nothing in the notification which suggests that water supply plant should necessarily have some processing facility such as for desalination, purification, etc.

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