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2016 (11) TMI 1211 - CESTAT CHENNAI

2016 (11) TMI 1211 - CESTAT CHENNAI - TMI - Entitlement to the exemption of excise duty in terms of N/N. 6/2002-CE dt. 1.3.2002 in terms of List 9 appended to Sl.No.237 of the said Notification - steam boilers and thermic fluid heaters manufactured by it are fit to produce energy using input from the non-conventional sources i.e. from agro waste - Held that: - As per notification, the goods manufactured by the appellant should be capable of using agricultural waste to produce non-conventional en .....

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that certain customers were using appellant's goods for use of the agricultural waste to produce non-conventional energy. - We are conscious that the grant of notification should not be loosely interpreted and public grant should not be abused. But the spirit of the notification in question appears to be beneficial in nature. Revenue failed to demonstrate that the device is not capable of using agricultural waste. That suffices to hold that the goods of the appellant are eligible to the not .....

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ufactured by it are fit to produce energy using input from the non-conventional sources i.e. from agro waste. Accordingly, it is entitled to the exemption of excise duty in terms of Notification No.6/2002-CE dt. 1.3.2002 in terms of List 9 appended to Sl.No.237 of the said Notification. Appeal No.E/263/2012 has been filed by Revenue when Commissioner (Appeals) granted benefit of the notification to the assessee and appeal No.E/95/2008 came up from assessee for denial of the said benefit. 2. Expl .....

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d Steam Boilers are agricultural waste conversion devices producing energy. He has examined the technical details in para-29 and para-31 of his order. He consistently held that agro-waste are used in the steam boilers so as to produce heat energy. He also concluded that goods of the appellant were capable of using the agricultural waste for producing energy. 4. Ld. counsel relied on page-4 of the paper book filed stating that the communication dt. 18.5.2006 from the field enquiry by the Departme .....

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r speaking on the real controversy although adjudicating authority rightly held that the devices manufactured by the appellant were capable of using agricultural waste to produce energy. 6. Revenue on the other hand submits that when the assessee succeeded before the adjudicating authority, Revenue went in appeal before Commissioner (Appeals) and that authority rightly denied the exemption benefit to the appellant holding that appellant has not manufactured the goods which uses the agricultural .....

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. 1.3.2002 was examined. It is observed that the object of the notification is that non-conventional energy device falling under List-9 appended to Sl.No.237 of the Notification is entitled to the duty exemption. For convenience of reading, the Notification in so far as that is relevant for these cases, is extracted below : "Effective Rates of duty for specified goods of Chapters 1 to 96 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 .....

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t), specified in the corresponding entry in column (2) of the said Table, - (a) from so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and (b) from so much of the Special duty of excise leviable thereon under the Second Schedule (hereinafter referred to as the Second Sche .....

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he 1st day of April, 2002 : Provided further that nothing contained in this notification shall apply to the goods specified against S. Nos. 193, 195, 199 and 200 of the said Table on or after the 1st day of March, 2005. Explanation. - For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified :- Table S.No. Chapter or heading No. Or sub-heading No. Description of goods Rate under the First Schedule Rate und .....

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(9) Solar pump based on solar thermal and solar photovoltaic conversion (10) Solar power generating system (11) Solar photovoltaic module and panel for water pumping and other applications (12) Solar crop drier and system (13) Wind operated electricity generator, its components and parts thereof (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion .....

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ing of the appellant and going through the technical literature, noticed that there is no contrary evidence brought out by Revenue to deny the exemption benefit. The appellate authority in appeal No.E/95/2008 without thoroughly examining the matter in controversy, went by the technical literature and held against appellant in absence of allegation in SCN as to incapability of goods manufactured by the appellant to use agricultural waste for production of energy. The reverse is the decision of th .....

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missioner of Central Excise, Chennai-V Division sent to the Joint Commissioner of Central Excise, R&T Section, Chennai-II made clear that the devices manufactured by the appellant are non-conventional energy producing devices. So also enquiry by the reporting officer revealed that certain customers were using appellant's goods for use of the agricultural waste to produce non-conventional energy. 12. Appellant submitted that various RTI replies came from different Commissionerates show th .....

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