Exemption scope: boilers exclusively using agricultural or municipal waste qualify; dual-fuel boilers are excluded from exemption. The exemption for agricultural and municipal waste conversion devices producing energy under Notification No. 120/81 (as amended) is available only to boilers that are exclusively agricultural or municipal waste conversion devices. Boilers capable of using both agricultural/municipal waste and conventional fuels such as coal are not covered by the exemption, even if convertible between fuel types or lacking distinct specifications for waste-only operation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption scope: boilers exclusively using agricultural or municipal waste qualify; dual-fuel boilers are excluded from exemption.
The exemption for agricultural and municipal waste conversion devices producing energy under Notification No. 120/81 (as amended) is available only to boilers that are exclusively agricultural or municipal waste conversion devices. Boilers capable of using both agricultural/municipal waste and conventional fuels such as coal are not covered by the exemption, even if convertible between fuel types or lacking distinct specifications for waste-only operation.
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