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2018 (6) TMI 1243 - AT - Central ExciseBenefit of N/N. 6/2002-CE dated 01.03.2002 serial no. 237 read with list no. 9 under serial no. 16 and 21 of the said list - manufacture of weighing machines and conveyors - case of Revenue is that as per notification, the exemption is available only if the parts are captively consumed, therefore appellant not eligible for benefit of notification - Held that:- Since the show-cause notice has no allegation relating to Sl.No.16 of List 9 ibid and only seeks to deny exemption in terms of Item No.21 of the List 9 ibid, the allegations in the show-cause notice are not sustainable since the claim of the appellant on the basis of certificate issued by NCEDCAP is for exemption under Sl. No. 16 of List 9 of the said notification. This Tribunal in the case of Rachitech Engineers Pvt. Ltd. [2015 (6) TMI 823 - CESTAT NEW DELHI] had examined the question whether the chimneys manufactured by the appellant in that case and meant for bio-mass burning boiler were a part or device in the context of N/N. 6/2002-CE, where it was held that the device is a thing made for a particular purpose and as such the chimney meant for biomass fired boiler has to be treated as non-conventional energy device and hence benefit of notification allowed. The weighing machines and conveyors being integral part of Bio Gas Combustion Co-Generation Power Project as certified by the Managing Director of NCEDCAP has to be treated as non-conventional energy device in terms of item No.16 of list 9 of Sl.No.237 of N/N. 6/2002-CE. - appeal allowed - decided in favor of appellant.
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