Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Metalfab Hightech (P) Ltd. Versus Commissioner of Central Excise, Nagpur

2016 (6) TMI 574 - CESTAT MUMBAI

Eligibility for benefit of exemption - Notification No. 6/2000-CE dated 01.03.2000 - goods supplied on-site to be used in the fabrication of the boilers to the end-users - equipment produced by appellant are in the nature of conversion devices which are going to be ultimately used in conversion of waste into non-conversion energy - Held that:- the issue is no longer res integra, Therefore, in view of the judicial pronouncements made by Tribunal in the case of CCE v. Rachitech Engineers Pvt. Ltd. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Commr (AR) ORDER Per: Devender Singh This appeal filed by M/s Metalfab Hightech (P) Ltd. is directed against order-in-appeal No. SVS/31/NGP-1/2007 dated 17.1.2007 passed by Commissioner of Customs & Central Excise, (Appeals), Nagpur. 2. Heard the parties and perused the records. 3. The issue involved in this case is that the appellant is engaged in the manufacture of technological equipments and parts for Bio-mass energy Boiler. The appellant claims benefit of exemption under Notification N .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ts as per drawing (ix) Brass Shims as per drawing (x) Gas outlet Duct from Bank to Forced Flow section as per drawing (xi) Grit Refiring Hopper as per drawing (xii) Canopy structure as per drawing (xiii) MS Gutters, Monitors and Sag Rods and Fasteners for Sag Rods etc. These items were supplied on-site to M/s. ISGEC John Thompson to be used in fabrication of the boilers to the end-users. The above notification at Sl. No. 237 provides exemption for non-conventional energy devices/systems specifie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d is mis-placed because the said serial No. is only meant for intermediate parts which are used for manufacture of parts for production of goods mentioned at Sl.1 to 20 of List 9. She further argued that the equipment produced by them are in the nature of conversion devices which are going to be ultimately used in conversion of waste into non-conversion energy for which the exemption is granted. It was further submitted that the issue is no longer res integra as it is covered by the judgement of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vices. 6. On consideration of the submissions made by both sides and perusal of the records, we find that the issue involved in this case is about the eligibility for the benefit of exemption Notification No.6/2000-CE from payment of Central Excise duty. We find that as pointed out by learned Advocate, an identical issue has been decided by this Tribunal in the case of CCE v. Rachitech Engineers Pvt. Ltd. (supra) In that case also the appellants were clearing chimneys to M/s. ISGEC John Thompson .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nversion 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 between part and dev .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ted as non-conventional energy device. 7.2 On the same issue, this Tribunal in another judgement in the case of Shree Venkateswara Engg Corporation (supra) upheld the exemption benefit to complete device cleared in knocked down condition. The relevant extracts from para 5 of the said judgement are reproduced below:- 5. On comparison of these descriptions with other descriptions given in the same list, it is clear that while other descriptions specifically refer to a particular device/machine, th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 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 supplied in knocked down condition would contribute to the ultimate product namely a boiler/generator which could not be supplied in one lot. As it has already been observed above, the description in list 9 to the said notification being very wide cannot be given a restricted .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

fic 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.C.), Wherein it was held that, "it is well established that in a taxing statute there is no room for any intendment but regard must be had to the clear meaning of the words. The entire matter is governed wholly by the language of the notification. If the tax-payer is w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version