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TMI Blog2010 (7) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Ltd. Squarely applicable.The Commissioner (Appeals) has himself dropped the demand beyond the limitation period by observing that there is no positive evidence of suppression, mis-statement on the part of the assessee and by taking note of the fact that the issue was the subject matter of various decisions of the Tribunal, we find no justification in imposing the same. Accordingly, while confirming the demand of duty, we set aside the penalty imposed upon the appellant.Appeal is disposed off in above terms. - E/1263/2006 - A/958/2010-WZB/AHD - Dated:- 13-7-2010 - Ms. Archana Wadhwa, Member (J) and Shri S.K. Gaule, Member (T) REPRESENTED BY: Shri B.L. Narsimhan, Advocate, for the Appellant. Shri R.S. Sangia, SDR, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Reverse Osmosis System produced by the appellants that the Reverse Osmosis was a membrane base desalination process that uses semi-permeable membrane and base on principle of reverse osmosis, reject almost 97 to 99% of dissolved salts and almost all organic colloidal matters of feed water. Thus, it is clear that the said goods neither convert Agricultural, forestry, agro-industrial, industrial, municipal and urban waste nor produce any energy. 4. Commissioner (Appeals) has rejected the appellant's claim of exemption by observing as under "5. I have carefully gone through the facts of the case and submissions made by the appellants in their appeal memorandum as well as during the personal hearing. The issue to be decided in this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion does not produce any energy; that the appellants had submitted various certificates issued by Non-conventional Energy Development Corporation of Andhra Pradesh mentioning the machines required for implementation of project and on that basis the appellants availed exemption; that goods mentioned in the said list need not necessary that all the items are non-conventional energy devices/systems; the ratio of Tribunal's decision in the case of Triveni Engineering Industries Ltd. v. CCE, Bangalore - 2004 (172) E.L.T. 353 (Tri. - Bang.) is squarely applicable. As regards appellant's contention that Water Treatment Plant is itself covered at Sr. No. 8 of List 9 to Sr. No. 237 of Notification No. 6/2002-CE. inasmuch as it is solar stills a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e plant. I find that the ratio laid down by the Tribunal in the case of Triveni Engineering Industries Ltd. v. CCE, Ban- galore - 2004 (172) E.L.T. 353 (Tri. - Bang) is squarely applicable. The Tribunal has held that the turbine itself does not work on biomass but biomass has been used for producing heat energy which is taken by the steam; that agricultural and industrial waste is not used in the turbine and that the conversion of waste into energy takes place only in the boiler; that since the boiler is the only device where the agricultural, municipal or other waste is converted into thermal energy, the exemption cannot be extended to turbine. In view of the above discussion, I hold that the appellants are not eligible for exemption f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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