2015 (12) TMI 1007

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....Nitin Mehta, Consultant For the Respondent : Shri H M Dixit, Asst. Comm (AR) ORDER Per Raju 1. The appellant, M/s. Crompton Greaves Ltd. were clearing electric motors at Nil rate of duty under Notification No. 6/2002-CE dated 01/03/2002. Vide entry No. 237 of said notification non-conventional energy devices/systems specified in list No. 9 falling in any chapter were exempted from Cent....

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..../system specified in list no. 9. The list no. 9 describes the item as "agricultural, forestry, agro industrial, Municipal and Urban waste conversion device producing energy." He also observed that the appellants have already admitted that motors are not providing any non -conventional energy as specified in the exemption notification. On the above grounds, the Commissioner (Appeals) upheld the dem....

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....ibunal in the case of Pushpam Forging deals with the entry in the said notification which reads as follows: "Sl no. 13 of list 5 " WOEG, their components and parts thereof" It is seen that this entry is significantly different from the entry at Sl No. 16 of list No. 9 which reads as under "Agricultural, forestry, Agro-industrial, industrial, Municipal & Urban waste conve....