2017 (5) TMI 555

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....ng exemption under notification 6/2002 dated 01.03.2002 (sr. No. 227 read with table no. 9). Sr. No. 21 of list 9 of the said notification granted exemption to the parts of non-convention energy/ devices/systems specified in list 9 if the parts are consumed within the factory of production of such parts for the manufacture of goods specified at sr.no. 1 to 20 in the list 9. Respondents claimed the said exemption though the said parts were not consumed within the factory of production for manufacture of non-conventional energy device specified in list 9. The benefit of notification was allowed by the lower authorities. The respondent have filed the cross objection. 3. Ld. AR relied on the grounds of appeal. In the grounds of appeal, it ha....

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..... Co. P. Ltd. 2015 (320) ELT A106 (SC) confirming the Tribunal decision reported in 2014 (309) ELT 573 (T-Mum) 5. We have gone through the rival submissions. We find that the notification 6/2002- C.E. at sr.no. 237 as follows:- Table S. No. Chapter or heading No. or sub-heading No. Description of goods Rate under the First Schedule Rate under the Second Schedule Condition No. 6. (1) (2) (3) (4) (5) (6) 237 Any Chapter Non-conventional energy devices/ systems specified in List 9 Nil - - List 9 of the said notification reads as follows:- LIST 9 (See S. No.237 of the Table) (1) Flat plate solar Collector (2) Black continuously plated solar selective coating ....

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....to 20 above." 8. It is seen that there is no dispute that the items manufactured by the appellant are required for use in the products of the nature specified in sr.no.16 of the List 9 of the said notification. Sr. No.21 of the said notification exempts such parts only when they are consumed within the factory of production of parts for manufacture of goods specified at sr. No.1 to 20 of List 9. It is apparent that the goods manufactured by the appellant are not used within their factory for production of the items listed in sr.no.16 of list 9. Thus on plain reading of the said notification it is apparent that the appellants are not entitled for the benefit of such notification. The impugned order has relied on the decision in the case o....

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.... penalty equivalent to the amount of duty. We, therefore reduce the penalty to Rs. 2,000/-. But for this modification, the Appeal is rejected." Though the notifications being interpreted are different the context of the notification is same and therefore the decision is squarely applicable. 9. The respondents have sought to rely on the decision of CCE vs. Hyndai Unitech Electrical Transmission Ltd. (supra) in the said decision, the Hon'ble Apex Court was considering the applicability of notification 6/2002 to in respect of doors of windmill. The said notification in respect of windmill at sr. No.13 of list 9 prescribed as under:- "(13) Wind operated electricity generator, its components and parts thereof." It is appare....