https://www.taxtmi.com/caselaws?id=271360 An exemption notification covering non-conventional energy devices was interpreted broadly to include agricultural waste conversion systems and their integral components. The Tribunal held that clearing the equipment in knocked down condition did not change its character where the parts together formed the notified device intended for waste-to-energy conversion. Applying the plain language of the notification, it rejected a narrow reading based on any unstated intention and followed earlier precedent on the same notification. The exemption was therefore available and denial of benefit was unsustainable. en-us Thu, 07 Jan 2016 00:00:00 +0530 Tue, 18 Oct 2016 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271360 An exemption notification covering non-conventional energy devices was interpreted broadly to include agricultural waste conversion systems and their integral components. The Tribunal held that clearing the equipment in knocked down condition did not change its character where the parts together formed the notified device intended for waste-to-energy conversion. Applying the plain language of the notification, it rejected a narrow reading based on any unstated intention and followed earlier precedent on the same notification. The exemption was therefore available and denial of benefit was unsustainable. Case-Laws Central Excise Thu, 07 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271360