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M/s. Shree Venkateswara Engg. Corporation Versus CCE, Coimbatore

2016 (2) TMI 65 - CESTAT CHENNAI

Benefits of the notification 6/2002 dated 01.03.2002 (Sl No. 237 of the notification) denied - the goods cleared by the appellants were only in parts of non conventional energy devices/systems and not the complete device itself - Held that:- We notice from the findings of the lower authorities that the goods cleared by the appellants have reached finality in the sense that they have become identifiable goods though according to the lower authorities they are only parts. We find that this conclus .....

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esitation in allowing the exemption as the items in question are only devices for the purpose of conversion of the waste material into non conventional energy for which purpose the exemption is granted. See Commissioner of Central Excise, Delhi-IV Versus Rachitech Engineers Pvt Ltd [ 2015 (6) TMI 823 - CESTAT NEW DELHI ] - Decided in favour of assessee - E/MISC/40208/2015 & E/1371/2004 - FINAL ORDER No. 40048 / 2016 - Dated:- 7-1-2016 - SHRI R. PERIASAMI, TECHNICAL MEMBER AND SHRI P. K. CHOUDHAR .....

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the notification) should not be denied on the ground that the goods cleared by the appellants were only in parts of non conventional energy devices/systems and not the complete device itself. Sl No. 16 of the list 9 to the said notification covered during the relevant period a complete device and not parts. Parts are allowed for exemption only when they were consumed within the factory of consumption for such manufacturing of such device. The appellant replied to the said Show Cause Notice clear .....

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ounds and denied the exemption on the grounds stated in the Show Cause Notice. 3. On appeal before the Commissioner (Appeals), the appellant explained the grounds in details emphasizing the point that the entire device as such could not be transported in one lot and the lower adjudicating authority did not appreciate the technical details and methodology followed by the appellants affecting the clearances. The Commissioner (Appeals) rejected the appeal on the very same grounds on which the origi .....

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submitted that it is erroneously presumed that the items supplied by the appellants are parts of boiler or agro waste fried steam generator which is factually not correct. The items supplied are the machineries formed part of the non-conventional energy device/system. The Ld. Consultant further submitted that the Notification No. 6/2002 exempts non-conventional energy device/system as specified in the list-9 from whole of excise duty leviable thereon. He relied on the following decisions:- 1. CC .....

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ecords, we find that, the following facts are relevant. It is seen from the copy of the Purchase Order received by the appellants from M/s Fashion Syncrotex Pvt Ltd, that the order is for Agro based fired Steam Generator. It is pertinent to note here that the said exemption notification admittedly does not refer to any particular description of the device. Sl No. 16 of the list 9 of the said notification which is relevant to the issue in question describes the goods as follows: LIST 9 (Sl. No. 2 .....

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ther applications (12) Solar drier and system (13) Wind operated electricity generator, its components and parts thereof (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, industrial, municipal and urban waste conversion device producing energy (17) Equipment for utilising ocean waves energy (18) Solarlan (19) Ocean thermal energy conversion system (20) Solar Photovoltaic cell parts consumed within the factory .....

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specific devices which have been supplied in Knocked Down condition, it is difficult to presume that the goods cleared by them in such a condition cannot be brought under the broad description shown in Sl No 16 of list 9 of the notification. It is not the case of the Revenue that the goods supplied by the appellants even in knocked down condition do not contribute for the conversion of the waste into energy. The appellants had produced the diagram to substantiate that all the individual items su .....

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ation the broad description of the device as shown in Sl No 16 of list 9 of the said notification and we have not taken into consideration the individual identity which may or may not be there of the goods cleared. When a description is very wide without excluding any specific category of items it would not be permissible to deny the benefit of exemption based on individual description which is not mentioned in the notification. In the case of Hemraj Gordhandas Vs. CC - 1978 (2) E.L.T. J 350 (S. .....

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by necessary implication therefrom, the matter is different. We notice from the findings of the lower authorities that the goods cleared by the appellants have reached finality in the sense that they have become identifiable goods though according to the lower authorities they are only parts. We find that this conclusion has not been arrived at based upon the description of the items in the said notification with reference to the exemption claim as we have already mentioned that the description .....

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