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2014 (3) TMI 824 - AT - Central ExciseBenefit of exemption on HAR Cement, Refractories, Mortars & Concentrate, Prepared Refractory Bricks and Refractory Bricks under Notification No. 3/2001-C.E., dated 1-3-2001 - Revenue contends that items cannot be considered as parts of conversion device producing energy - Held that:- the claim that the impugned items should be treated as parts for manufacture of industrial device producing energy appears not convincing. As rightly held by the Commissioner (Appeals), the appellants are engaged in the manufacture of refractories material and not any machine and machinery. They are not manufacturing any non-conventional energy device or system or waste conversion device energy as understood in common parlance. Therefore, the appellant has failed to prove that the impugned items can be covered as parts of any machinery producing non-conventional energy device. Therefore, the exemption has been rightly stands rejected as unsubstantiated - Decided against assessee.
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