2004 (7) TMI 259

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....S.S. Kang, Member (J)]. - Heard both sides. 2. The appellant filed these appeals against the Order-in-Original passed by the Commissioner of Central Excise. The appellant claimed exemption under notifications No. 3/01 and 6/02-C.E. in respect of goods declared as Dusk Dawn System. 3. The contention of the appellant is that the Dusk Dawn System is an electronic system for street lights compri....

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.... is that as the whole system is working on the solar power, therefore, they are entitled the benefit of the notification. 4. The contention of the Revenue is that whole system is not on the solar power generating system. Only one part of the system can be called as 'Solar Power Generating System'. As the appellants are claiming the benefit of notification in respect of whole system the benefit ....

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....ts. The first part is "Power Generating Part" and the second part is 'application part' where the power so generated is used. This is also clear from the block diagram of the system given by the assessee in para 4 of their reply dated 14/15-5-02. In their reply the assessee has categorically stated that in SPVDDS there is a component known as 'Solar Photovoltaic Module' which converts the solar en....

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....s as 'solar power generating system'. The whole SPV Dusk Dawn System can be called as a Solar Power Generating System". 6. The simple reading of the notification provides exemption to the non-conventional energy devices/system specified in List 9. 7. The adjudicating authority admitted the fact that Solar Photovoltaic Module is a Solar Power Generating System. We find that other parts are on....