TMI Blog2016 (11) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... urbine which converts heat energy into rotational energy (kinetic energy). Therefore, we are not convinced with the appellants plea that the turbine is eligible for nil rate of duty under Sl. No. 251 of Notification No. 6/2000, read with Sl. No. 16 of list of the said notification or under Notification 6/2002, dated 1-3-2002 read with Sl. No. 16 of List 9 - the benefit of Notification No. 6/2002-CE dt. 1.3.2002 cannot be extended to the appellants for the purpose of calculation of CVD. Appeal dismissed - decided against appellant. - C/1358,1359 & 772/05 - A/89973-89975/16/CB - Dated:- 2-9-2016 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) Shri Joseph Prabhakar, Advocate for Appellant Shri Ahibaran, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Raghurama Renewable Energy Ltd., the second issue has been discarded by the Commissioner (Appeals) in the impugned order as he has given no finding. Ld. Counsel argued that since Order-in-Appeal is silent on the second issue it amounts to granting relief on that issue. 2.2. 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 notifications simultaneously. He relied on the Circular of CBEC wherein under similar circumstances benefit has been extended by board vide Circular No. 41/2013-Cus. dt. 21.10.2013. He argued that in the said circular clarifies that benefit of Notification No. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mports as well as domestic manufacturer. He argued that both turbine and/or generator can be used along with any source of steam. He further relied on the decision of Triveni Engineering Industries Ltd. (supra) to assert that turbine and generator cannot be considered as device used to convert specified wastes into energy. He argued that waste is converted into thermal energy only in the boiler. He further argued that just because the Order-in-Appeal in the case of Raghu Rama Renewable Energy Limited is silent on the issue regarding availability of Notification No. 6/2002-CE cannot be said that the benefit of notification No. 6/2002-CE has been allowed. 4.1. We have gone through the rival submissions, we find that the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, forestry, agro-industrial, municipal and urban wastes conversion devices producing energy. Thus it is clear that exemption is only to these devices which are using agricultural, forestry, agro-industrial, industrial, municipal and urban waste for converting these into energy. The Appellants are supplying steam turbines to M/s. Malavalli Power Plant Pvt. Ltd., for their bio-mass based power project to be set up at Mandya district. In this project the steam will be used 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be extended to turbine which converts heat energy into rotational energy (kinetic energy). Therefore, we are not convinced with the appellants plea that the turbine is eligible for nil rate of duty under Sl. No. 251 of Notification No. 6/2000, read with Sl. No. 16 of list of the said notification or under Notification 6/2002, dated 1-3-2002 read with Sl. No. 16 of List 9. We therefore do not find any merit in this appeal and the same is rejected and order of Commissioner (Appeals) is upheld. Hon ble Apex Court has also upheld the said decision as reported in 2015 (321) E.L.T A280 (S.C.) by observing as follow: We have heard learned counsel for the parties at length. We do not find any merit in these appeals, which are, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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