2024 (2) TMI 905

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....al Excise Tariff Act, 1985. They procured an order for supply of ceramic fiber board, standard and twisted rope under Notification No. 33/2005-CE dated 08.09.2005 to M/s. Timarpur Okhla Waste Management Company Pvt., Ltd., New Delhi for setting up of power generation project using non-conventional materials. During verification of ER-I returns for March 2011, it was found by the Department that the appellant had cleared 1735 Nos. of Indwool Ceramic Fiber Board and 2765 Mts. of Standard and Twisted rope for the said projects without payment of duty. The Department was of the view that these goods are used just for insulating the furnaces /Kilns and are not eligible for the benefit of the Notification No. 33/2005-CE dated 08.09.2005. Show Cau....

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....aders from damage due to direct exposure of flame in the furnace area. Such insulation helps to observe and maintain the temperature in a particular range. The insulation also acts as a safety from the heat radiation to the surroundings. Such insulation is an essential part of the boiler and the power project. It is thus argued by the Ld. counsel that the denial of the benefit of the Notification is without any legal basis. 4. The Ld. counsel relied upon the decision in the case of Chemplast Sanmar Ltd Vs. CCE, Tiruchirapalli 2007(207) ELT 92 (Tri-Chennai) to argue that in the said case the Tribunal considered the question of eligibility of CENVAT Credit on ceramic fiber used to insulate furnace and pipeline and held that the credit is e....