https://www.taxtmi.com/caselaws?id=47607 The Supreme Court dismissed the appeal in a case concerning the exemption of duty for a roof structure used in a biogas plant under Notification No. 205/88. The court upheld the Tribunal's decision that the appellant, a factory in Chennai, was not entitled to the exemption as the roof structure was not considered a part consumed within the factory for the manufacture of biogas plants. Despite the appellant's argument that the roof structure was an essential component of the biogas plant, its use outside the factory premises rendered it ineligible for the exemption. en-us Tue, 21 Mar 2006 00:00:00 +0530 Thu, 12 Jun 2014 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47607 The Supreme Court dismissed the appeal in a case concerning the exemption of duty for a roof structure used in a biogas plant under Notification No. 205/88. The court upheld the Tribunal's decision that the appellant, a factory in Chennai, was not entitled to the exemption as the roof structure was not considered a part consumed within the factory for the manufacture of biogas plants. Despite the appellant's argument that the roof structure was an essential component of the biogas plant, its use outside the factory premises rendered it ineligible for the exemption. Case-Laws Central Excise Tue, 21 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47607