TMI Blog2015 (6) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... rn, supply such broilers to the end-users for production of energy from waste. The Commissioner (Appeals)'s view is that since what is covered by Sl.No.237 of Notification No.6/2002-CE is the non-conventional energy devices/ systems and since there is very thin distinction between part and device, as the device is thing made for a particular purpose and since chimney being an integral part of the biomass fired broiler can be treated as a device for non-conventional energy devices/systems, the exemption under this Notification would be available to the chimneys. - 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. - No merit in appeal - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- against the appellant for the period from September, 2002 to October, 2002 along with interest and imposed penalty of ₹ 40,000/-on the company under Rule 25(1) of the Central Excise Rules, 2002. On appeal being filed to Commissioner (Appeals) against this order, the commissioner (Appeals) vide Order-in-Appeal dated 30th December, 2005 allowed the appeal holding that chimney is integral attachment of the boiler and it is also to be treated as a device meant for non-conventional energy system and hence the same would be covered by the exemption notification. Against this order of the Commissioner (Appeals), this appeal has been filed by the Revenue. The respondent have filed a cross objection. 2. Heard both the sides. 3. Shri R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the sides and perused the records. Sl.No.237 of the table to the Notification 6/2002-CE covers non-conventional energy devices / systems specified in list 9. Sl.No.16 of the list 9 covers agricultural, forestry, agro industrial, industrial, municipal and urban waste conversion devise producing energy . There is no dispute that the chimneys manufactured by the appellant are meant for biomass burning boilers being manufactured by M/s. ISGEC John Thompson who in turn, supply such broilers to the end-users for production of energy from waste. The Commissioner (Appeals)'s view is that since what is covered by Sl.No.237 of Notification No.6/2002-CE is the non-conventional energy devices/ systems and since there is very thin distinction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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