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2016 (6) TMI 574 - CESTAT MUMBAI

2016 (6) TMI 574 - CESTAT MUMBAI - TMI - 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 cas .....

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r 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 in the manufacture of technological equipments and parts for Bio-mass energy Boiler. The appellant claims .....

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r as per drawing, (viii) Instrument Pockets 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-con .....

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sioner (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 int .....

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hat the chimneys were in the nature of devices. 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 clea .....

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industrial, municipal and urban waste conversion 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 v .....

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t for biomass fired boiler has to be treated 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 .....

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ication. 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 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 bei .....

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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.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 o .....

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