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2016 (11) TMI 983 - CESTAT MUMBAI

2016 (11) TMI 983 - CESTAT MUMBAI - TMI - Project import - denial of the benefit of Notification No. 6/2002-CE dt.1.3.2002 - import of steam turbine gearbox and spares - If while availing the concessional rate of duty under Notification No. 21/2002-Cus. dt.1.3.2002, the appellants could simultaneously availed the benefit of Notification No. 6/2002-CE dt. 1.3.2002 for the purpose of CVD? - Held that: - reliance placed on the decision of the case of Triveni Engineering & Industries Ltd. [2004 (6) .....

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002 cannot be extended to the appellants for the purpose of calculation of CVD. - Appeal dismissed - decided against appellant. - C/1509/05 - A/89972/16/CB - Dated:- 2-9-2016 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) Shri T. Vishwanathan, Advocate for Appellant Shri M.K. Sarangi, Jt. Commissioner (A.R) for respondent ORDER The appellants M/s. Purti Sakhar Karkhana is in appeal against denial of the benefit of Notification No. 6/2002-CE dt.1.3.2002 for import of .....

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he benefit has been denied by lower authorities. While in the case of M/s. Purti Sakhar Karkhana Ltd. the Order-in-Original as well as Order-in-Appeal denied the benefit on both the issues cited above. Aggrieved by the said order, the appellant is in appeal before the Tribunal. 2.1. Ld. Counsel argued that benefit of notification No. 6/2002-CE dt.1.3.2002 can be availed simultaneously with the benefit of Notification No. 21/2002-Cus. dt.13.2002 and there is no bar on availing the two notificatio .....

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Basic Customs Duty as well as the Additional Duty of Customs. Just like the present case Notification No. 6/2000-CE dt.1.3.2000, the notification No. 46/2011-Cus. dt. 1.6.2011, prescribes a different rate of CVD. Since the aforesaid Board Circular permits simultaneous availment of Notification No. 12/2012-Cus. dt. 17.3.2012 and Notification No. 46/2011-Cus. dt. 1.6.2011. The benefit of notification No. 21/2002-Cus. dt. 1.3.2002 and Notification No. 6/2000-CE dt. 1.3.2000 can be availed simultane .....

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required for initial setting up of a project for the generation of power using non-conventional materials, namely, agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio waste or poultry litter falling under any Chapter of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said First Schedule, subject to the following conditions- (i) before the clearance of the goods .....

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als, namely, agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio waste or poultry litter; and (ii) the manufacturer proves to the satisfaction of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, that there is a valid power purchase agreement between [the producer of power and the purchaser] for the sale and purchase of electricity generated using non-conventional materials, for a period of not less than .....

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s. He further argued that turbine and/or generator have been imported for the purpose of use along with a boiler in which agricultural, agro-industrial and other specified wastes are converted into thermal energy, the turbine and/or generator are entitled to the benefit of Notification No.6/2000-CE dt. 1.3.2000. 3. The Ld. AR argued that the decision of Triveni Engineering & Industries Ltd. is applicable to both imports as well as domestic manufacturer. He argued that both turbine and/or gen .....

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ws: 5.We have carefully considered the submission made by both the sides. We find that the issue involved in this appeal is whether turbine is eligible for exemption under Notification No. 6/2000-C.E., dated 1-3-2000. We find that the appellants have claimed exemption under Sl. No. 251 of the table attached to the said Notification Sl. No. 251 reads as under : Serial No. Chapter Heading Particulars Duty 251 Any chapter Non-conventional energy devices/ systems specified in List 5 Nil Sl. No. 16 o .....

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ed for running the turbine which is connected to alternator and thereby generating electric power. This Project is approved by Ministry of Non-conventional Energy Sources. The steam turbines has been specifically designed and manufactured to match the output characteristics of the bio-mass boiler. The bio-mass fuel is obtained from the agricultural and industrial waste to generate steam in the boiler. Therefore bio-mass has been used for producing heat energy which is taken by the steam. Turbine .....

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of the steam into energy. The conversion of this waste into energy is only in the boiler. Energy can be converted from one form to another form. Therefore the heat energy is converted into mechanical energy, mechanical energy into electrical energy but the exemption is only for waste conversion devices producing energy from the waste material. Exemption is not for the system under this Sl. No. 16 of List 5. The waste material is used to create thermal energy. The exemption is only for these pur .....

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