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TMI Blog2013 (12) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Prasad Paranjape, Adv. PER : Ashok Jindal The revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) following the earlier Order-in-Appeal in the case of the respondent on identical issue allowed the appeal of the respondents. The respondents have also filed Cross objection on the appeal filed by the revenue. 2. The brief facts of the case are that the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parts of boiler and not complete unit. Therefore, they are not entitled for benefit of the exemption stated hereinabove. 4. On the other hand, ld. counsel for the respondent produced the picture of the items produced by them. On bare going through the picture it looks like a boiler. Same was confirmed by the facts from Order in Original No. 030/CEX/2000 dated 3.20.2000 wherein the ld. Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. We find that as the picture shown by the ld. counsel for the respondent the item manufactured by them is a boiler and same has been incorporated by the ld. Additional Commissioner in his order dated 03.2.2000 and as per the Board Circular no. F-13/36/84-CX-I dated 14.4.1986 the Board has taken the view that the item husk fired boiler can be considered as agricultural and municipal waste conve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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