Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 690 - AT - Central ExciseWhether the parts of the boilers of Biomass Energy Producing Systems being manufactured by the respondent and which are not consumed within their factory but are used in the factory of ISGEC, Yamunanagar, Haryana, would be eligible for exemption under notification no.6/2002-CE (Sl.No.237) - Held that:- Respondent manufacture certain components of boilers of Biomass Energy Producing System. The boilers for Biomass Energy Producing System are manufactured by ISGEC, Yamunanagar, Haryana and the same can be treated as Biomass Energy Producing Devices. - parts of the Non-conventional Energy Devices/Systems would be covered for full exemption duty under this exemption only when such parts are used within the factory in which the same have been manufactured for manufacture of non-conventional energy producing systems. In other words, this exemption notification is applicable only to those parts manufactured in a factory which are captively used for manufacture of non-conventional energy devices/systems. We find that the identical issue has been considered by the Apex Court in its judgement in the case of Binny Ltd. reported in [2006 (3) TMI 150 - SUPREME COURT OF INDIA]. In that case, M/s. Binny Ltd. were manufacturing roof structures to be used for roofing of the digester of the biogas plant. But M/s. Binny Ltd. were not manufacturing the biogas plant or its digester but were supplying the roof structure to the manufacturers of the digesters. The facts of the case of M/s. Binny Ltd. are identical to the facts of this case - impugned order is not sustainable. The same is set aside and the order passed by the Joint Commissioner is restored - Decided in favor of revenue.
|