2014 (6) TMI 484

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..... yment 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 - De .....

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..... he 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. Un .....

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