2014 (3) TMI 824

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..... fication No. 3/2001-C.E., dated 1-3-2001 - Revenue contends that items cannot be considered as parts of conversion device producing energy - Held that:- the claim that the impugned items should be treated as parts for manufacture of industrial device producing energy appears not convincing. As rightly held by the Commissioner (Appeals), the appellants are engaged in the manufacture of refractories .....

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..... 1-3-2001 (Sl. No. 254) List 5. The authorities below held that the impugned items cannot be considered as parts of conversion device producing energy as claimed by the appellant. 3. Learned Advocate reiterating the grounds of appeal, submits that kiln/furnace is an industrial conversion device for producing energy and if the kiln is not operative no energy can be produced which is required .....

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..... waste conversion device energy as understood in common parlance. Therefore, the appellant has failed to prove that the impugned items can be covered as parts of any machinery producing non-conventional energy device. Therefore, the exemption has been rightly stands rejected as unsubstantiated. We do not find any valid reason to interfere with the order of the Commissioner (Appeals). 6. Appe .....

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