Husk fired boilers qualify for exemption when treated as waste conversion devices producing energy under the relevant notification.

Husk fired boilers were treated as eligible for exemption under Notification No. 5/98, as amended by Notification No. 6/2000, because the goods were established on the record to be boilers and were recognised in the Board circular as agricultural and municipal waste conversion devices producing energy. On that basis, the exemption entry was held to cover the respondent's goods, and the revenue challenge was rejected. The exemption granted to the respondent was therefore sustained.

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Issues: Whether husk fired boilers manufactured by the respondent were entitled to the exemption under Notification No. 5/98 as amended by Notification No. 6/2000.

Analysis: The item manufactured was found, on the basis of photographs and the earlier departmental order, to be a boiler. The Board circular also treated husk fired boilers as agricultural and municipal waste conversion devices producing energy. In that view, the goods fell within the scope of the exemption entry relied upon by the respondent.

Conclusion: The exemption under Notification No. 5/98 as amended by Notification No. 6/2000 was correctly allowed in favour of the respondent.

Final Conclusion: The revenue challenge failed and the order granting exemption to the respondent was sustained.

Ratio Decidendi: Where the manufactured goods are established to be husk fired boilers used as waste conversion devices, they are eligible for the exemption covered by the relevant notification entry.

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