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2017 (5) TMI 394 - CESTAT BANGALOREBenefit of N/N. 6/2002-CE dated 1.3.2002 - clearance of vibration isolation systems - denial of benefit on the ground that the impugned item can be considered as parts of waste convention devices producing energy - Held that: - the same issue pertaining to the same appellant has come before the Tribunal in an earlier case GERB VIBRATION CONTROL SYSTEMS (P) LTD. Versus COMMR. OF C. EX., BANGALORE [2007 (10) TMI 180 - CESTAT, BANGALORE] for a different period which stands decided against the appellant, 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 - appeal dismissed - decided against appellant.
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