2006 (4) TMI 9

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e appeals against the Orders-in-Appeal Nos. 94 95/ 2004 dated 15.10.2004 passed by the Commissioner of Customs Central Excise, Guntur. 2. The brief facts which are relevant for the present appeal are as follows: The Commissioner (Appeals) has allowed the' benefit of exemption Notification 6/ 2002 dated 01.03.2002 in respect of batteries, which were made by the respondents for use in certa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... No.237 is as follows: SI. No Chapter Heading No. or Sub- Heading No. Description of goods Rate under the First Schedule Rate under the Second Schedule Condition No. 237 Any Chapter Non -conven tional energy devices/ systems specified in List 9tional NIL — — .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device producing energy (17) Equipment for utilizing ocean wave energy (18) Solar lantern (19) Ocean thermal energy conversion system (20) Solar photovoltaic cell (21) Parts consumed within the factory of production of such parts for the manufacture of goods specified at .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 0/97, in spite of the fact that the required certificate was not produced at the time of clearance, we find that the Commissioner (Appeals) has correctly held that substantial benefit of exemption cannot be denied on the ground of procedural lapse. In our view, Revenue's appeal has no merits. Hence, the same is dismissed. Pronounced in open Court on 10.4.2006. - - TaxTMI - TMITax - Centr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X