TMI Blog2015 (12) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... hpam Forgings is not applicable to the current case. The motor is by definition, a device that conversion of electric energy into mechanical energy. It does not convert agricultural, forestry, agro-industrial, industrial, Municipal & Urban waste into energy. It is not a energy producing device by any stretch of imagination. Thus, it would not be covered under sl. No. 16 of list no. 9 of notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no separate heading for non-conventional energy. Sl. No. 16 of list No. 9 of the notification No. 6/2002-CE reads as under: Agricultural, forestry, Agro-industrial, industrial, Municipal Urban waste conversion device producing energy. Serial No. 21 of the said notification also reads as follows: Parts consumed within the factory of production of such parts for the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onventional energy producing devices. He asserted that the customers of the appellant have clearly indicated that the said motors are a component and accessories which form the part of the said devices and without the motors the said energy producing devices will not function. The appellant also asserted that it is a matter of interpretation and the penalty has been wrongly imposed. Learned Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the components and parts specifically. 7. In view of the above, the decision of Pushpam Forgings is not applicable to the current case. The motor is by definition, a device that conversion of electric energy into mechanical energy. It does not convert agricultural, forestry, agro-industrial, industrial, Municipal Urban waste into energy. It is not a energy producing device by any stretch of i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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