https://www.taxtmi.com/circulars?id=6576 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. en-us Fri, 08 Jun 1990 00:00:00 +0530 Sat, 04 Jul 2009 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6576 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. Circulars Central Excise Fri, 08 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6576