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2017 (5) TMI 93 - AT - Central ExciseEntitlement of N/N. 6/2002-CE dated 1.3.2002 - clearance of weighing machines and one conveyor without payment of duty - Whether the appellant is entitled for benefit of exemption N/N. 6/2002-CE dated 1.3.2002 at Serial No.237 read with list no.9 item 21 for supply of weighing machines and conveyors to M/s. Non-Conventional Energy Development Corporation of Andhra Pradesh for setting up a Bio Gas Combustion Co-generation Power Project or not? - Held that: - the Id. Counsel for the appellant categorically asserted that the certificate for exemption issued by the Non-Conventional Energy Development Corporation of Andhra Pradesh Ltd. is for the exemption under Sl.No.16 of the List 9 of the said notification. No claim for exemption is being made under Sl.No.21 as ‘parts’. That being the case, there IS no dispute to be resolved by the Larger Bench as the appellant is claiming/ exemption only under Sl.No.16 - Eligibility of the appellant for exemption under Sl.No.16 has to be examined by the Division Bench considering the scope of the said entry and the nature of the impugned goods for which exemption is claimed - the matter is returned back to the Division Bench, Chandigarh for decision.
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