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2016 (6) TMI 574 - CESTAT MUMBAIEligibility for benefit of exemption - Notification No. 6/2000-CE dated 01.03.2000 - goods supplied on-site to be used in the fabrication of the boilers to the end-users - equipment produced by appellant are in the nature of conversion devices which are going to be ultimately used in conversion of waste into non-conversion energy - Held that:- the issue is no longer res integra, Therefore, in view of the judicial pronouncements made by Tribunal in the case of CCE v. Rachitech Engineers Pvt. Ltd. [2015 (6) TMI 823 - CESTAT NEW DELHI] and M/s. Shree Venkateswara Engg Corporation v. CCE Coimbatore [2016 (2) TMI 65 - CESTAT CHENNAI], the impugned order is not sustainable and is liable to be set aside. - Decided in favour of appellant with consequential relief
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