https://www.taxtmi.com/caselaws?id=102951 The Tribunal upheld the Collector's orders, finding that the boilers designed for converting agricultural and municipal waste were eligible for exemption under Notification Nos. 205/88 and 120/81. The judgment emphasized the importance of the Board's instructions and certification by competent authorities in determining eligibility for the exemption. The interpretation of the exemption notifications was discussed, highlighting the need for strict interpretation and reliance on technical expertise. The Collector's interpretation aligned with the Board's circular, leading to the dismissal of the revenue's appeals. en-us Tue, 13 Apr 1999 00:00:00 +0530 Fri, 17 Feb 2012 11:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102951 The Tribunal upheld the Collector's orders, finding that the boilers designed for converting agricultural and municipal waste were eligible for exemption under Notification Nos. 205/88 and 120/81. The judgment emphasized the importance of the Board's instructions and certification by competent authorities in determining eligibility for the exemption. The interpretation of the exemption notifications was discussed, highlighting the need for strict interpretation and reliance on technical expertise. The Collector's interpretation aligned with the Board's circular, leading to the dismissal of the revenue's appeals. Case-Laws Central Excise Tue, 13 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102951