TaxTMI 
TaxTMI 
2015 (4) TMI 690
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.... items like accessories for boilers and tubes and pipes fittings etc. falling under Chapter Heading No.8402.90 and 7307.00 of the Tariff. The period of dispute in this case is from Jan. 2002 to Feb. 2003. The respondent supplied these items to M/s.ISGEC having their factory in Yamunanagar, Haryana, who manufacture boilers for Biomass Energy Producing Systems and supply to various customers. The Respondent during the period of dispute were availing full duty exemption under notification no.6/2002-CE dated 1.3.2002 (S.No.237) which prescribes nil rate of duty for Non-conventional Energy Devices/Systems specified in List 9 , falling under any Chapter of Central Excise Tariff. Sl. No.16 of the List 9 of the notification covers, Agricultur....
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....e Revenue filed this appeal and in respect of the Revenue s appeal, the respondent have filed a cross objection. 2. Heard both the sides. 3. Shri M.S. Negi, ld. Departmental Representative, assailed the impugned order by reiterating the grounds of appeal in the Revenue s appeal and pleaded that the goods covered by Sl.No.237 of the Table annexed to the notification no.6/2002-CE are Non-conventional Energy Devices/Systems specified in List 9 , that while Sl. No.16 of the List 9 covers Agriculture /forestry, agro industrial, industrial, municipal and urban waste conversion device producing energy , Sl.No.21 of the List 9 covers parts consumed within the factory of the production of such parts for manufacture of the goods specified....
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.... in the case of M/s.Binny Ltd. the parts roofing structures were not consumed within the factory of production, that this judgement of the Tribunal was upheld by the Apex Court vide judgement reported in 2006 (197) ELT 334 (SC), wherein the Apex Court upheld the Tribunal s order observing that to claim the exemption notification no.205/88-CE the assessee has to either manufacture the biogas plant or biogas engines as per the Entry No.14 of the exemption notification, or parts thereof which are consumed within the factory and since the assessee is neither manufacturing bio gas plant nor using the manufactured parts used for the manufacture of bio gas plant within the factory premises, he would not be eligible for the exemption, that th....
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....r Sl.Nos. of List 9 cover various Non-conventional Energy Devices / Systems. From a bare reading of the List 9, it is seen that it covers various Non-conventional Energy Devices/Systems and also their parts, which are consumed within the factory for manufacture of non-conventional energy devices/systems. Sl.No.237 of the Table annexed to the notification no.6/2002-CE has to be read with List No.9 and its scope would be confined to what is mentioned in the List 9. Since the scope of entry against S.No.237- non-conventional energy device/systems specified in List 9 is confined by what is mentioned in List 9, there is no scope for interpreting the word device in this entry so as to cover parts of non-conventional energy system within this entr....
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....of the factory and used as a roof of the digester consisting of a larger rectangular tank of civil structure which is covered by stainless steel top, supported by M.S. Roof Structure. The constant move of the effluent inside the tank is maintained by pumping system and the bacterias added at the commencement of the project is the cause for action inside the tank. There is no dispute on the question that the digester comes into existence at the site when it is placed on civil construction carried out at the site. To claim exemption under the exemption notification , the appellant has to either manufacture biogas plant or biogas engine as per Entry 14 or parts therefore which are consumed within the factory. The appellant is neither manufactu....