2017 (8) TMI 1517

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shri Paskshirajan, AR, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - M/s. Lapp India Pvt. Ltd. is in appeal against Order-in-Appeal No. 292/2007, dated 20-12-2007 whereunder the appellant has been denied the benefit of exemption Notification No. 6/2002-C.E., dated 1-3-2002 in respect of the commodity viz., 'power cables' manufactured by the appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on the value of the said goods at the time of removal of the goods as per Rule 6(2) of erstwhile CENVAT Credit Rules, 2002.  (iv)   Revenue's stand is that the appellant-assessee is not entitled to the benefit of Notification No. 6/2002-C.E., dated 1-3-2002 in respect of excisable goods viz., cables. Therefore, a Show Cause Notice (SCN), dated 2-2-2006 inter alia for recovering ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Both sides have been heard. 5. After having carefully gone through the facts of the case and the submissions of both sides, it appears that the subject items viz., control cable (which is also called 'power cable') which are meant for control application (Supervisory Control and Data Acquisition - SCDA in modern wind power plant); and therefore, would be covered in Column 3 of the Table an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Surat-II : 2011 (271) E.L.T. 161 (S.C.) and Nicco Corporation Ltd. v. CCE, Calcutta : 2006 (203) E.L.T. 362 (S.C.) saying that subject cables are not parts of Wind Mill. However, these decisions are in respect of the benefit of Notification No. 205/88-C.E. and are not applicable to the present case. 5.2 When the Ministry of New and Renewable Energy has clarified to CBEC, as mentioned in ....