https://www.taxtmi.com/caselaws?id=328865 Goods manufactured and cleared for use in biomass energy boiler systems were treated as eligible for exemption under Notification No. 6/2000-CE as non-conventional energy devices or systems listed in List 9. The Tribunal applied the broad wording of the notification to waste-to-energy conversion equipment, holding that identifiable components supplied on site, even in knocked down form, do not lose exemption merely because they are delivered in parts if they form an integral part of the device and serve the notified end-use. On that reading, the goods fell within the plain language of the exemption and denial of relief was not sustainable. en-us Mon, 30 May 2016 00:00:00 +0530 Wed, 21 Dec 2016 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328865 Goods manufactured and cleared for use in biomass energy boiler systems were treated as eligible for exemption under Notification No. 6/2000-CE as non-conventional energy devices or systems listed in List 9. The Tribunal applied the broad wording of the notification to waste-to-energy conversion equipment, holding that identifiable components supplied on site, even in knocked down form, do not lose exemption merely because they are delivered in parts if they form an integral part of the device and serve the notified end-use. On that reading, the goods fell within the plain language of the exemption and denial of relief was not sustainable. Case-Laws Central Excise Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328865