East of Nuwara Eliya, it's on the way if you visit Pedro Tea Estate.
I don't know if there's public transport there, but even if there is, be prepared to hike. The van had to go up a rather steep slope (probably not possible by tuk tuk) before stopping near a tea plantation.
From there, hike 1 km vertically to get to the foot of the waterfalls. It isn't particularly spectacular but it's a quiet, secluded, unspoilt spot without the hustle bustle of tourist buses and groups. You can also catch a glimpse of birds washing themselves at the falls.
You should be relatively fit to hike up as some parts of the hike is steep.
Going to Kendy 15km far from Nuwara Elya there is "Lookelville" (I'm not sure about the name) a tea factory where you have a wonderful landscape and where you can have a tea with a lovely chocolate cake.
Nuwara Eliya, which means the City of Lights, is also known as 'Little' England', supposedly because of the many turn-of-the-century English-style buildings. To be fair the city is really grey concrete heaven, and the only English buildings were the Grand Hotel and the old brick Post Office. This pink-ish building, in my opinion, is the only one worth taking a look at in town.