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TMI Blog2000 (5) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... an, DR, for the Appellant. None, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. - The simple point of dispute in this Revenue appeal is whether boilers manufactured by the respondents would be exempt under Notification No. 120/81 and No. 205/88. The Order-in-Appeal impugned has allowed the subject exemption under the said notification to the boilers manufactured by respondents on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia Engineering Associates Pvt. Ltd. 1997 (90) E.L.T 324 (T). 3. The respondents have submitted cross objections have prayed for decision on merits. Their contention is that firstly the notification does not specify any condition that the boilers should exclusively depend on agricultural and municipal waste as fuel and secondly, that the certificate of the Chief Inspector of Boilers which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso enclosed. Signed CHIEF INSPECTOR OF BOILERS" 4. We have carefully considered these submissions as well as the records of the case. On a perusal of the contents of the subject notification which are also extracted in the order-in-original, it is seen that the notification does not specify any condition that these boilers should be exclusively or entirely depend on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a case where the boiler had been specially designed for operating on coal though it was capable of using other non-conventional fuels and in view of this special design had denied the benefit of the same exemption notification. In the present case, the facts are just opposite. As per the certificate of the Chief Inspector of Boilers, the boilers is specially designed for use of agricultural wast ..... X X X X Extracts X X X X X X X X Extracts X X X X
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