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of <h1>Appellate Tribunal denies duty exemption claim for non-conventional energy parts under C.E. Notification</h1> <h3>ELECTRISCHEM POWER GEARS PVT. LTD. Versus COMMISSIONER OF C. EX., BANGALORE</h3> The Appellate Tribunal CESTAT BANGALORE upheld the rejection of the appellant's claim for duty exemption on parts supplied for non-conventional energy ... Exemption under Notification No. 3/2001-C.E., dated 1-3-2001 at Sl. No. 254 read with List 5 - Held that:- according to the Notification No. 3/2001-C.E. Sl. No. 254, non-conventional energy devices/systems specified in List 5 are exempt from payment of duty. It is not the case of the appellant that they have supplied non-conventional energy devices/systems but what they have supplied are only parts. Notification does not provide any exemption to parts supplied for use in non-conventional energy producing devices. Under these circumstances, the rejection of the appellant’s claim for exemption cannot be found fault with and is upheld - Decided against assessee. The Appellate Tribunal CESTAT BANGALORE upheld the rejection of an appellant's claim for duty exemption on parts supplied for non-conventional energy devices. The appellant's claim under Notification No. 3/2001-C.E. was denied as the supplied items were not non-conventional energy devices/systems specified in List 5. The appeal was rejected.
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