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2017 (6) TMI 44 - AT - Central ExciseBenefit of N/N. 6/2000-CE dated 1.3.2000 - vibration insolation systems - denial of benefit on the ground that the benefit claimed by the appellant is allowable only when the parts required for non-conventional energy devices are consumed within the factory of production of such parts for the manufacture of main equipments - In the present case, the goods manufactured in the appellant factory have been supplied to M/s. Roshni Power Tech Ltd., who in turn utilised such goods in the manufacture of non-conventional energy systems. Held that: - the same issue pertaining to the same appellant has come before the Tribunal in an earlier case for a different period GERB VIBRATION CONTROL SYSTEMS (P) LTD. Versus COMMR. OF C. EX., BANGALORE [2007 (10) TMI 180 - CESTAT, BANGALORE], where it was held that item 21 of list 9 of not. 6/02 indicates that the exemption is available only for captive consumption, tribunal cannot ignore such condition stipulated in notification so exemption not available - benefit rightly denied. Appeal dismissed - decided against appellant.
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