1997 (2) TMI 222

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..... [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the issue for consideration is whether the bagasse fired boilers were eligible for the benefit of exemption under Notification No. 120/81-C.E., dated 15-5-1981 as amended which among others provided exemption to agricultural and municipal waste conversion devices producing energy. The Collector of Central Exc....

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.... have carefully considered the matter. We find that the issue before the 18th East Zonal Tariff cum Central Conference held at Bhubneshwar on 24th and 25th August, 1984 related to boiler which was operated on waste material like rice, husk, bagasse wood waste etc. After deliberation, the conference has concluded that waste material like rice husk, wood waste, bagasse etc. could be considered as ag....