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Gerb Vibration Control Systems (P) Ltd. Versus Commissioner of Central Excise, Customs and Service Tax (Appeals)

2017 (5) TMI 394 - CESTAT BANGALORE

Benefit of N/N. 6/2002-CE dated 1.3.2002 - clearance of vibration isolation systems - denial of benefit on the ground that the impugned item can be considered as parts of waste convention devices producing energy - Held that: - the same issue pertaining to the same appellant has come before the Tribunal in an earlier case GERB VIBRATION CONTROL SYSTEMS (P) LTD. Versus COMMR. OF C. EX., BANGALORE [2007 (10) TMI 180 - CESTAT, BANGALORE] for a different period which stands decided against the appel .....

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dent ORDER Per V. Padmanabhan The appeal is against the Order-in-Appeal No.401/2003-CE dated 31.12.2003. The appellant is engaged in the manufacture of goods falling under Chapter 84 of the Central Excise Tariff Act. They were availing the benefit of Notification No.6/2002-CE dated 1.3.2002 and cleared vibration insolation systems without payment of duty amounting to ₹ 1,96,800/-. The Revenue sought to disallow the benefit claimed under said Notification. In the Order-in-Original dated 23. .....

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nal Energy Development Corporation of Andhra Pradesh to set up six megawatt biomass based power project as per the guidelines of Ministry of Non-conventional Energy Sources. This equipment is claimed to be part of the main equipment installation which converts biomass into energy. 4. We find that the same issue pertaining to the same appellant has come before the Tribunal in an earlier case for a different period which stands decided against the appellant as reported in 2008 (223) ELT 390. We ha .....

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being huge structure would come into existence at site. The relevant observation of the Tribunal is reproduced below : 2.2 Once tower is accepted and found and held to be part of Wind Operational Electric Generator (WOEG for short) it is to be held that part i.e. flange of this part i.e. tower will be part of the whole i.e. Wind Generated Mill producing electricity from unconventional services. Every devices/systems part in this case having been specifically designed for that purpose in mind. Th .....

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fact that tower of a Wind Mill being huge structures would only came into existence in the factory of manufacture as a design and in fact they would arise only in fact at site after assembly using the flanges. Consumption at site in tower is not questioned on facts nor it can be said that flange is not used where the tower came into existence. The concept of interpretation of consumed in factory of production and limiting the same to the Central Excise registered premises of the appellants here .....

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nstrued strictly and there should be no liberal construction to enlarge the terms and scope of notification. Serial No. 237 of the relevant Notification 6/2002, dated 1-3-2002 reads as follows: Sl. No. 237 : Non-conventional energy devices/systems specified in list 9 List 9 (Item 15) : Bio gas plants and bio gas engines List 9 (Item 16) : Agricultural, foresty, agro-industrial, industrial, municipal and urban waste conversion devices producing energy . 6. The appellant supplied the impugned good .....

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