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2016 (11) TMI 984 - CESTAT MUMBAI

2016 (11) TMI 984 - 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/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, Additional Commissioner (A.R) and Shri M.K. Sarangi Joint Commissioner (A.R.) Appeared for M/s. Raghurama Renewable Energy Ltd. for respondents ORDER The appellants M/s. R .....

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sly availed the benefit of Notification No. 6/2002-CE dt. 1.3.2002 for the purpose of CVD. (ii) Whether the benefit of Notification No. 6/2002-CE dt. 1.3.2002, Sr. No. 237, List 9 Sr. No. 16 is available to the appellants. The benefit has been denied by lower authorities. While in the case of M/s. Rithwik Energy System Ltd. and M/s. Clarion Power Corporation Ltd., the Order-in-Original as well as Order-in-Appeal denied the benefit on both the issues cited above specifically, in the case of M/s. .....

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s 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 circula .....

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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 simultaneously. 2.3. Ld. Counsel further argued that the decision in the case of Triveni Engineering & Industries Ltd. Vs. Commr. Of C. Ex., Bangalore 2004 (172) E.L.T. 353 (Tri.-Bang.) has been given in the co .....

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Industries Ltd. is applicable to both imports 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 .....

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pplicable on the goods. However, the Order-in-Appeal specifically rejects the appeal filed by the appellant. It does not grant partial relief therefore it cannot be said that the Commissioner (Appeals) has allowed the benefit of Notification No. 6/2002-CE dt. 1.3.2002. 4.2. In view of above, we find that both the issues referred to in para 1 of this order are relevant for the purpose of determining the rate of CVD applicable to these goods. The Tribunal in the case of Triveni Engineering & I .....

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conventional energy devices/ systems specified in List 5 Nil Sl. No. 16 of the List 5 is Agricultural, 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 proj .....

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been used for producing heat energy which is taken by the steam. Turbine itself, does not work on bio-mass. In all the cases in the past under the Notifications predecessor to the present notification, exemption was allowed only to the boilers where agricultural municipal and other wastes were used for converting the same in the boiler into heat energy. It is seen that all the decisions relied upon by the appellants are for exemption to boiler. The agricultural, industrial, municipal wastes etc .....

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