TaxTMI 
TaxTMI 
2016 (2) TMI 65
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....s asking them to show cause why the benefits of the notification 6/2002 dated 01.03.2002 (Sl No. 237 of the notification) should not be denied on the ground that the goods cleared by the appellants were only in parts of non conventional energy devices/systems and not the complete device itself. Sl No. 16 of the list 9 to the said notification covered during the relevant period a complete device and not parts. Parts are allowed for exemption only when they were consumed within the factory of consumption for such manufacturing of such device. The appellant replied to the said Show Cause Notice clearly stating that they had cleared the complete device in Knocked Down Condition. It is a well known fact that huge machineries and devices cannot b....
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....h is factually not correct. The items supplied are the machineries formed part of the non-conventional energy device/system. The Ld. Consultant further submitted that the Notification No. 6/2002 exempts non-conventional energy device/system as specified in the list-9 from whole of excise duty leviable thereon. He relied on the following decisions:- 1. CCE, Trichy Vs. BHEL-2009 (247) ELT 263 2. CCE, Coimbatore Vs. Servall Engineering Industries-2004 (168) ELT 125 (Tri.-Chen.) 3. Bharat Heavy Electricals Ltd. Vs. CCE, Hyderabad-2009 (243) ELT 92 (Tri.- Bang.) 4. CCE, Delhi-IV Vs. Rachitech Engineers Pvt. Ltd.-2015-TIOL-1169-CESTAT-DEL 5. The LD. AR Ms. Indira Sisupal, AC, appearing on behalf of the Revenue reiterated para 3.1 of the....
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....energy (18) Solarlan (19) Ocean thermal energy conversion system (20) Solar Photovoltaic cell parts consumed within the factory of production of such parts for the manufacture of goods specified at S.Nos. 1 to 20 above. 5. On comparison of these descriptions with other descriptions given in the same list, it is clear that while other descriptions specifically refer to a particular device/machine, the description against Sl No 16, is so wide and comprehensive so as to cover all types of conversion devices which are required for conversion of the waste for producing energy. While the appellants have been ordered to supply specific devices which have been supplied in Knocked Down condition, it is difficult to presume that the goods cleared by....
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....egard must be had to the clear meaning of the words. The entire matter is governed wholly by the language of the notification. If the tax-payer is within the plain terms of the exemption it cannot be denied its benefit by calling in aid any supposed intention of the exempting authority. If such intention can be gathered from the construction of the words of the notification or by necessary implication therefrom, the matter is different. We notice from the findings of the lower authorities that the goods cleared by the appellants have reached finality in the sense that they have become identifiable goods though according to the lower authorities they are only parts. We find that this conclusion has not been arrived at based upon the descript....