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Issues: Whether the weighing machines and conveyors cleared for a bio-gas co-generation power project were eligible for exemption under Notification No. 6/2002-CE as non-conventional energy devices falling under List 9, Item 16, and whether denial of exemption on the basis of List 9, Item 21 was sustainable.
Analysis: The exemption claim was supported by the certificate issued by the Non-Conventional Energy Development Corporation of Andhra Pradesh, which specifically recommended exemption for the machinery under List 9, Item 16. The show-cause notice and the order-in-appeal proceeded on the footing of Item 21, which concerned parts captively consumed, and did not contain a substantive allegation denying eligibility under Item 16. The Tribunal found the distinction material and held that the Revenue had not properly challenged the claim on the basis actually invoked by the appellant. Following the earlier view that an integral component of a waste-to-energy system can qualify as a non-conventional energy device, the machines and conveyors were treated as part of the exempted system for purposes of Item 16.
Conclusion: The exemption under Notification No. 6/2002-CE was available to the appellant, and the denial of benefit was unsustainable.
Ratio Decidendi: Where the certificate and claim specifically support exemption under one entry of an exemption notification, denial on the basis of a different entry not actually invoked in the allegation cannot be sustained, and integral machinery of a non-conventional energy project may qualify as a non-conventional energy device for exemption purposes.
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