2015 (6) TMI 823

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....r (J),JJ. For the Appellant : Shri R K Grover, DR For the Respondent : Shri B L Narasimhan, Adv. ORDER Per: Rakesh Kumar: The respondent are manufacturers of chimneys which are to be used as component of the boilers for non-conventional energy system. The point of dispute is as to whether these chimneys would be eligible for duty exemption under Notification No.6/2002-CE dated 01.03.2002. Th....

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....in Original dated 23.03.2005 confirmed the duty demand of Rs. 2,49,312/- against the appellant for the period from September, 2002 to October, 2002 along with interest and imposed penalty of Rs. 40,000/-on the company under Rule 25(1) of the Central Excise Rules, 2002. On appeal being filed to Commissioner (Appeals) against this order, the commissioner (Appeals) vide Order-in-Appeal dated 30th Dec....

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....vices producing energy" and sl No.21 of this list covers only such parts which are used/ consumed within the factory of production for the manufacture of the goods specified at sl.No.1 to 20, that the respondent are manufacturing only the chimneys while the boilers are being manufactured by M/s. ISGEC John Thompson, that the appellants were clearing chimneys to M/s. ISGEC John Thompson and M/s. IS....

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....overs "non-conventional energy devices / systems specified in list 9." Sl.No.16 of the list 9 covers "agricultural, forestry, agro industrial, industrial, municipal and urban waste conversion devise producing energy". There is no dispute that the chimneys manufactured by the appellant are meant for biomass burning boilers being manufactured by M/s. ISGEC John Thompson who in turn, supply such broi....