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2016 (11) TMI 1211 - AT - Central ExciseEntitlement to the exemption of excise duty in terms of N/N. 6/2002-CE dt. 1.3.2002 in terms of List 9 appended to Sl.No.237 of the said Notification - steam boilers and thermic fluid heaters manufactured by it are fit to produce energy using input from the non-conventional sources i.e. from agro waste - Held that: - As per notification, the goods manufactured by the appellant should be capable of using agricultural waste to produce non-conventional energy. It may be stated that use of agricultural waste by the goods manufactured by the appellant was not ruled out by Revenue making any allegation in the SCN. Record shows that a communication dt. 18.5.2006 of the Asst. Commissioner of Central Excise, Chennai-V Division sent to the Joint Commissioner of Central Excise, R&T Section, Chennai-II made clear that the devices manufactured by the appellant are non-conventional energy producing devices. So also enquiry by the reporting officer revealed that certain customers were using appellant's goods for use of the agricultural waste to produce non-conventional energy. We are conscious that the grant of notification should not be loosely interpreted and public grant should not be abused. But the spirit of the notification in question appears to be beneficial in nature. Revenue failed to demonstrate that the device is not capable of using agricultural waste. That suffices to hold that the goods of the appellant are eligible to the notification benefit - Appeal allowed - decided in favor of assessee.
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