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2017 (5) TMI 511 - AT - Central ExciseBenefit of N/N. 6/2002-CE dated 1.3.2002 - manufacture of conveyor belt systems - The appellant has supplied conveyor belt systems to their customers, M/s. Kalpa-taru Power Transmission Limited, which has been granted license from Rajastan Renewable Energy Corporation to set up biomass based power project - impugned item can be considered as parts of waste convention devices producing energy so original authority denied the exemption - Held that: - similar issue decided in the case of GERB Vibration Control Systems (P) Ltd. vs. CCE, Bangalore [2007 (10) TMI 180 - CESTAT, BANGALORE], where it was held that item 21 of list 9 of N/N. 6/02 indicates that the exemption is available only for captive consumption, Tribunal cannot ignore such condition stipulated in notification so exemption not available - exemption rightly denied - appeal dismissed - decided against appellant.
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