2017 (2) TMI 1035

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....rpose of setting up a Bio Gas Combustion Co-Generation Power Project. The appellant claimed exemption under Notification No. 6/2002-CE dated 01.03.2002 serial no. 237 read with list no. 9 under serial no. 16 and 21 of the said list. The Revenue is of the view that the appellant is not entitled for the benefit of the said Notification, therefore, the proceedings were initiated against the appellant. Consequently, the demand of duty was confirmed by disallowing the exemption and penalty was also imposed on the appellant. Before the Ld. Commissioner (A) demand was confirmed but penalty was dropped against the appellant. Aggrieved from the said order, the appellant is before us. 3. The Ld. Consultant appearing on behalf of the appellant before....

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....ced below: List 9 (items 21): "parts consumed within the factory of production of such parts for the manufacture of goods specified in item No. 1 to 20 above." 7. The issue came up before this Tribunal in the case of Rachitech Engineers Pvt. Ltd (Supra) wherein this Tribunal observed as under: 5. We have considered the submissions from both the sides and perused the records SI No. 237 of the table to the Notification No. 6/2002-CE covers "Non-Conventional energy devices/systems specified in list 9."SI. 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 burn....