https://www.taxtmi.com/caselaws?id=93686 Exemption under Notifications Nos. 120/81 and 205/88 could not be denied where the notifications did not require exclusive use of agricultural or municipal waste as fuel, and the competent boiler authority certified that the boilers were specially designed for low-calorific non-conventional fuel, including paddy husk. Revenue produced no contrary evidence, and the cited precedent was distinguishable because it concerned boilers designed for coal use. The exemption granted by the lower authority was therefore upheld and the Revenue's challenge failed. en-us Wed, 10 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 12:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93686 Exemption under Notifications Nos. 120/81 and 205/88 could not be denied where the notifications did not require exclusive use of agricultural or municipal waste as fuel, and the competent boiler authority certified that the boilers were specially designed for low-calorific non-conventional fuel, including paddy husk. Revenue produced no contrary evidence, and the cited precedent was distinguishable because it concerned boilers designed for coal use. The exemption granted by the lower authority was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Wed, 10 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93686