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2016 (2) TMI 65 - AT - Central ExciseBenefits of the notification 6/2002 dated 01.03.2002 (Sl No. 237 of the notification) denied - the goods cleared by the appellants were only in parts of non conventional energy devices/systems and not the complete device itself - Held that:- We notice from the findings of the lower authorities that the goods cleared by the appellants have reached finality in the sense that they have become identifiable goods though according to the lower authorities they are only parts. We find that this conclusion has not been arrived at based upon the description of the items in the said notification with reference to the exemption claim as we have already mentioned that the description would cover all devices without reference to the nature of the device or description of the devices. If the items cleared have attained individual identity and finality it cannot be said it is not a device. Therefore, taking into consideration the specific description under which the exemption is allowed, we have no hesitation in allowing the exemption as the items in question are only devices for the purpose of conversion of the waste material into non conventional energy for which purpose the exemption is granted. See Commissioner of Central Excise, Delhi-IV Versus Rachitech Engineers Pvt Ltd [ 2015 (6) TMI 823 - CESTAT NEW DELHI ] - Decided in favour of assessee
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