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CCE, Chennai-II Versus M/s. Enpro Engineering

2017 (7) TMI 436 - CESTAT CHENNAI

Benefit of N/N. 6/2002-CE dated -1.03.2002 - clearance of control panel and bus duct - Revenue is of the view that the control panel and bus duct has been cleared for the purpose of controlling and distribution of power and are not used for devise or for a system of non-conventional energy as mentioned in the notification - Held that: - The appellants have furnished the certificate issued by the Non-conventional Energy Development Corporation of AP Government, wherein it has stated that it is re .....

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nefit of notification can be claimed only by those manufacturers who are capable of manufacturing the entire non-conventional energy system by themselves. This would not be practically or logically possible that the word device producing energy is not to be interpreted in such a manner to deny the benefit. - Appeal dismissed - decided against Revenue. - E/964/2005 - 41014/2017 - Dated:- 16-6-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri K. .....

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s exemption to goods of any chapter on the condition that such goods are used in any non-conventional energy device/system which is specified in list-9 appended to the above notification. Item No. 16 of the said list refers to agricultural, forestry, agro industrial, municipal and urban based conversion devise producing energy. The appellants had produced a certificate issued by the Non-Conventional Energy Development Corporation of Govt. of Andhra Pradesh to claim the benefit of exemption. For .....

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/-. In appeal, the Commissioner (Appeals) set aside the demand and penalty. Hence this appeal. 2. On behalf of the department, Ld. AR, Shri K.P. Muralidharan, AC, reiterated the grounds of appeal as well as the findings of the original authority. He submitted that the commissioner appeals ought not to have held that the appellants are eligible for exemption. 3. None appeared on behalf of the respondents even though notice was issued. The appeal is taken up for disposal after hearing the Ld. AR a .....

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