TMI Blog2016 (11) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... led out by Revenue making any allegation in the SCN. Record shows that a communication dt. 18.5.2006 of the Asst. Commissioner 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. 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 demonstra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion. 3. Further submission of the appellant is that learned adjudicating authority made a categorical observation that the goods in question viz. Thermo Fluid Heaters and 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 Department reveals usage of the agricultural waste by the device manufactured by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below or specified in column (3) of the said Table read with the concerned List appended hereto, as the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, 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 under the Second Schedule Condition No. 237 Any Chapter Non-conventional energy devices/systems specified in List 9 Nil - - LIST 9 ( See S. No. 237 of the Table ) (1) Flat plate solar Collector (2) Black continuously plated solar selective coating sheets (in cut length or in coil) and fins an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the same authority in appeal No.E/263/2012. 10. To reconcile with the divergence as above, the object of the notification has been examined. As per notification, the goods manufactured by the appellant should be capable of using agricultural waste to produce non-conventional energy. It may be stated that use of agricultural waste by the goods manufactured by the appellant was not ruled out by Revenue making any allegation in the SCN. Record shows that a communication dt. 18.5.2006 of the Asst. Commissioner of Central Excise, Chenn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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