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2017 (7) TMI 436 - AT - Central ExciseBenefit of N/N. 6/2002-CE dated -1.03.2002 - clearance of control panel and bus duct - Revenue is of the view that the control panel and bus duct has been cleared for the purpose of controlling and distribution of power and are not used for devise or for a system of non-conventional energy as mentioned in the notification - Held that: - The appellants have furnished the certificate issued by the Non-conventional Energy Development Corporation of AP Government, wherein it has stated that it is required for the power project of the said corporation. It is well clear from the certificate itself that the goods are intended to be used for non-conventional energy devise. The adjudicating authority has denied the benefit merely holding that the control panel and bus ducts cannot produce energy independently and therefore, is not eligible for the benefit of exemption under N/N. 6/2002. The Commissioner Appeals has rightly analyzed that if this interpretation is to be accepted then the benefit of notification can be claimed only by those manufacturers who are capable of manufacturing the entire non-conventional energy system by themselves. This would not be practically or logically possible that the word device producing energy is not to be interpreted in such a manner to deny the benefit. Appeal dismissed - decided against Revenue.
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