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2015 (12) TMI 1007 - CESTAT MUMBAI

2015 (12) TMI 1007 - CESTAT MUMBAI - 2016 (335) E.L.T. 538 (Tri. - Mumbai) - Exemption of duty under Notification No. 6/2002-CE dated 01/03/2002 - Held that:- Tribunal is specifically covered the components and parts whereas the entry in the current case does not cover the components and parts specifically - 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 agricu .....

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) ORDER Per Raju 1. The appellant, M/s. Crompton Greaves Ltd. were clearing electric motors at Nil rate of duty under Notification No. 6/2002-CE dated 01/03/2002. Vide entry No. 237 of said notification non-conventional energy devices/systems specified in list No. 9 falling in any chapter were exempted from Central Excise duty. The said electric motors were being supplied to customers who availed the benefit of various schemes of the Government of India, which were using non-conventional energy. .....

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he demands holding that the exemption at S. No.237 of List No. 9 is for non-conventional energy device/system specified in list no. 9. The list no. 9 describes the item as "agricultural, forestry, agro industrial, Municipal and Urban waste conversion device producing energy. He also observed that the appellants have already admitted that motors are not providing any non -conventional energy as specified in the exemption notification. On the above grounds, the Commissioner (Appeals) upheld t .....

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