TMI Blog2016 (6) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... AI], the impugned order is not sustainable and is liable to be set aside. - Decided in favour of appellant with consequential relief - Appeal No. E/541/07 - A/87805/16/EB - Dated:- 30-5-2016 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. DEVENDER SINGH, MEMBER (TECHNICAL) For the Petitioner : Ms. Anjali Hirawat, Advocate For the Respondent : Shri H.M. Dixit, Asst. 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Parts consumed within the factory of production of such parts for the manufacture of goods specified at Sl.Nos 1 to 20 above. 4. Learned Counsel has argued that the reliance by Commissioner (Appeals) at Sl.21 of the List ibid 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 this Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducing 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 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 meaning that it could not cover each individual item which is cleared in knocked down condition as the description covers all devices meant for the ultimate purpose. While giving a finding as above we have taken into consideration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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