https://www.taxtmi.com/caselaws?id=245376 Exemption under Notification No. 3/2001-C.E. was unavailable because the refractory items were not shown to be parts of a kiln or furnace qualifying as a device for producing energy. The claimed characterisation of the kiln or furnace as an industrial conversion device was found untenable, and the appellant was engaged in manufacturing refractory materials rather than any machine, machinery, or non-conventional energy device. On those facts, the goods could not be treated as parts of machinery producing energy, so the exemption claim failed. en-us Thu, 07 Jul 2011 00:00:00 +0530 Fri, 28 Mar 2014 06:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245376 Exemption under Notification No. 3/2001-C.E. was unavailable because the refractory items were not shown to be parts of a kiln or furnace qualifying as a device for producing energy. The claimed characterisation of the kiln or furnace as an industrial conversion device was found untenable, and the appellant was engaged in manufacturing refractory materials rather than any machine, machinery, or non-conventional energy device. On those facts, the goods could not be treated as parts of machinery producing energy, so the exemption claim failed. Case-Laws Central Excise Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245376