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2006 (3) TMI 150 - SUPREME COURTWhether roof structure is entitled to exemption under Notification No. 205/88 dated 25th May 1988? Held that:- The appellant is manufacturing roof structure which is used amongst other things for roofing the digester. Admittedly, the appellant is manufacturing roof structure which is taken out of the factory and used as a roof of the digester consisting of a large rectangular tank of civil structure which is covered by stainless steel top, supported by M.S. Roof structure. The constant move of the effluent inside the tank is maintained by pumping system and the bacterias added at the commencement of the project is the cause for action inside the tank. There is no dispute on the question that the digester comes into existence at the site when it is placed on civil construction carried out at the site. To claim exemption under the exemption Notification, the appellant has to either manufacture biogas plant or biogas engine as per Entry 14 or parts therefor which are consumed within the factory. The appellant is neither manufacturing biogas plants nor using the manufactured parts used for the manufacture of biogas plants within the factory premises. Appeal dismissed.
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