https://www.taxtmi.com/caselaws?id=362416 Weighing machines and conveyors cleared for a bio-gas co-generation project were treated as eligible for exemption under Notification No. 6/2002-CE as non-conventional energy devices under List 9, Item 16. The certificate from the Non-Conventional Energy Development Corporation of Andhra Pradesh specifically supported exemption under that entry, while the show-cause notice and appellate order relied on Item 21, which concerned parts captively consumed, without squarely disputing eligibility under Item 16. The distinction was held material, and denial of exemption on the basis of a different entry than the one actually invoked was unsustainable. Integral machinery of a waste-to-energy system may qualify for exemption as part of the exempted device. en-us Tue, 15 May 2018 00:00:00 +0530 Tue, 26 Jun 2018 08:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362416 Weighing machines and conveyors cleared for a bio-gas co-generation project were treated as eligible for exemption under Notification No. 6/2002-CE as non-conventional energy devices under List 9, Item 16. The certificate from the Non-Conventional Energy Development Corporation of Andhra Pradesh specifically supported exemption under that entry, while the show-cause notice and appellate order relied on Item 21, which concerned parts captively consumed, without squarely disputing eligibility under Item 16. The distinction was held material, and denial of exemption on the basis of a different entry than the one actually invoked was unsustainable. Integral machinery of a waste-to-energy system may qualify for exemption as part of the exempted device. Case-Laws Central Excise Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362416