2004 (12) TMI 465

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..... Verma, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by M/s. Paharpur Cooling Towers Pvt. Ltd. is whether the benefit of Notification No. 3/2001-C.E., dated 1-3-2001 (S. No. 254) is available in respect of PPE Blades manufactured and cleared by them. 2. Shri M.S. Gupta, learned Advocate, submitted that the Appellants manufacture .....

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..... tside the factory. Learned Advocate further submitted that the Ministry of Non-Conventional Industrial Sources has provided a concession in the public interest to a project/industry to produce energy by using non-conventional energy resources; that the Appellants are not intending to be benefited in any manner by clearing the goods at nil rate of duty; that the benefit of Notification is available .....

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..... consumed within the factory of production the benefit of notification is not available. 4. We have considered the submissions of both the sides. The appellants are claiming the exemption in respect of PPE blades as parts of non-conventional parts of energy devices/system. As per S. No. 20 of List 5 of Notification No. 3/2001-C.E. parts are to be consumed within the factory of production for .....

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