TaxTMI 
TaxTMI 
2010 (7) TMI 189
X X X X Extracts X X X X
X X X X Extracts X X X X
....irst Schedule to Central Excise Tariff Act, 1985 and were availing the Cenvat Credit facility on the duty paid inputs used in the manufacture of final products. On scrutiny of the ER-1 for the period May 2002 to November 2003, it was found that the appellants had cleared Water Treatment Plants & Reverse Osmosis Plants at Nil rate of duty in terms of Sr. No. 237 of Notification No. 6/2002-C.E., dated 1-3-02. 2. They were issued show cause notices proposing confirmation of demand on their final product, on the ground that the benefit of exemption notification is not available to them. The said notices culminated into an order passed by the original adjudicating authority. On an appeal against above, Commissioner (Appeals) upheld the same, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is solar stills and desalination system. Further, the Water Treatment Plant is apart of the whole system of Biomass Power Projects approved by Non-conventional Energy Development Corporation of Andhra Pradesh, (Undertaking of State of Andhra Pradesh) which generates the electrical energy from agricultural waste. Therefore, the water treatment plant would be entitled to the benefit of the said Notification in terms of Sr. No. 16 of List-9 of Sr. No. 237 of Notification No. 6/2002-C.E., dated 1-3-02 which specifies "Agricultural, forestry, agro industrial, industrial, municipal and urban waste conversion device producing energy". Whereas the Department case is that prima facie the Water Treatment Plants, Reverse Osmosis Plants is not appeari....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ration, Nano filtration or Reverse Osmosis and therefore it is not directly covered under Sr. No. 8 of Sr. No. 237 of Notification No. 6/2002-CE. As regards the appellant's contention that Water Treatment plant is a part of the whole system of Biomass Power Projects approved by Non- conventional Energy Development Corporation of Andhra Pradesh, (Undertaking of State of Andhra Pradesh), which generates the electrical energy from the agricultural waste, I observe that as per Sr. No. 16 of List-9 of Sr. No. 237 of Notification No. 6/2002-C.E., dated 1-3-02 only Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device producing energy is eligible for exemption. I find in the instant case that the water....
X X X X Extracts X X X X
X X X X Extracts X X X X
...." 5. Learned advocate appearing for the appellant fairly conceded that the issue is decided against them in the case of Triveni Engineering & Industries Ltd. [2004 (172) E.L.T. 353 (Tri.-Bang.)] relied upon by the Commissioner (Appeals). However, he submits that they have submitted a certificate issued by Non-conventional Energy Development Corporation of Andhra Pradesh, indicating that the goods are required for implementation of project. However, we find no merits in the above contention of the learned advocate. Merely because a certificate stand produced by them, issued by the authorities utilizing the said ma chine, the interpretation already advanced by Tribunal in the case of Triveni Engineering & Industries Ltd. will not change. A....