2017 (7) TMI 436

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....llant None for the Respondent ORDER Per Bench The appellants are engaged in the manufacture of "Bus Duct", "Control Panel", "Icam System" and "Static Convertor" falling under Chapter 85 of Central Excise Tariff Act, 1985. They removed these items to their customers and claimed full exemption in terms of Notification No. 6/2002-CE dated - 1.03.2002, in terms of Sl. No. 237 - list 9 - Sl....

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.... distribution of power and are not used for devise or for a system of non-conventional energy as mentioned in the notification. After due process of law, the original authority confirmed the demand and imposed penalty of Rs. 10,000/-. In appeal, the Commissioner (Appeals) set aside the demand and penalty. Hence this appeal. 2. On behalf of the department, Ld. AR, Shri K.P. Muralidharan, AC, rei....

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....tended to be used for non-conventional energy devise. The Commissioner (Appeals) has relied upon the Boards Circular F. No.154/7/94-CX4 CBEC dated 7.9.94, that the benefit of notification would be available to all machinery, components, equipment, instruments operation etc., even these are cleared in CKD& ISKD conditions from the factory of the manufacturers provided that the goods form part of th....

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....independently and therefore, is not eligible for the benefit of exemption under Notification No. 6/2002. The Commissioner Appeals has rightly analyzed that if this interpretation is to be accepted then the benefit of notification can be claimed only by those manufacturers who are capable of manufacturing the entire non-conventional energy system by themselves. This would not be practically or logi....