2014 (6) TMI 484 - AT - Central Excise

Exemption under Notification No. 3/2001-C.E. dated 1-3-2001 at Sl. No. 254 read with List 5 - Held that - according to the Notification No. 3/2001-C.E. Sl. No. 254 non-conventional energy devices/systems specified in List 5 are exempt from payment of duty. It is not the case of the appellant that they have supplied non-conventional energy devices/systems but what they have supplied are only parts. Notification does not provide any exemption to parts supplied for use in non-conventional energy producing devices. Under these circumstances the rejection of the appellant s claim for exemption cannot be found fault with and is upheld - Decided against assessee.

Summary

The Appellate Tribunal CESTAT BANGALORE upheld the rejection of an appellant's claim for duty exemption on parts supplied for non-conventional energy devices. The appellant's claim under Notification No. 3/2001-C.E. was denied as the supplied items were not non-conventional energy devices/systems specified in List 5. The appeal was rejected.