Exemption for non-conventional energy devices does not extend to parts like control panels, bus ducts and switch boards.

Control panels, bus ducts and switch boards supplied as parts for use in a non-conventional energy plant were not covered by the exemption under Notification No. 3/2001-C.E. The exemption at Sl. No. 254 extends to non-conventional energy devices and systems specified in List 5, but the notification did not extend that benefit to parts supplied for use in such devices. As the goods were only components and not the exempted devices or systems themselves, the exemption claim failed and the denial of exemption was upheld.

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Issues: Whether control panels, bus ducts and switch boards supplied as parts for use in a non-conventional energy producing plant were eligible for exemption under Notification No. 3/2001-C.E. dated 01.03.2001.

Analysis: The exemption under Sl. No. 254 of Notification No. 3/2001-C.E. covers non-conventional energy devices and systems specified in List 5. The supplies in question were not the exempted devices or systems themselves but only parts supplied for use in such devices. Since the notification did not extend the benefit to parts, the exemption claim could not be accepted.

Conclusion: The exemption was not available on the facts, and the denial of the claim was upheld.

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