2015 (4) TMI 1078 - SCH - Central Excise

Eligibility of Notification No. 6/2002-CE dated 01.03.2002 - Manufacture of Steam Turbines and supplied for bio-mass based project without payment of duty by availing the exemption under said Notification - Held that - boiler is the only device where the agricultural, industrial etc. waste is converted into thermal energy. Thereafter this thermal energy is used. Therefore the exemption cannot be extended to turbine which converts heat energy into rotational energy (kinetic energy). Therefore the appellants plea that the turbine is eligible for nil rate of duty as per Notification No. 6/2000, read with Sl. No. 16 of list of the said notification or under Notification 6/2002, dated 1-3-2002 read with Sl. No. 16 of List 9 is not accepted. - Decided against the appellant