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TMI Blog2015 (12) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... overed the components and parts whereas the entry in the current case does not cover the components and parts specifically - decision of Pushpam Forgings is not applicable to the current case. The motor is by definition, a device that conversion of electric energy into mechanical energy. It does not convert agricultural, forestry, agro-industrial, industrial, Municipal & Urban waste into energy. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which were using non-conventional energy. There is no separate heading for non-conventional energy. Sl. No. 16 of list No. 9 of the notification No. 6/2002-CE reads as under: "Agricultural, forestry, Agro-industrial, industrial, Municipal & Urban waste conversion device producing energy. Serial No. 21 of the said notification also reads as follows: "Parts consumed within the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorized to implement the project of the non-conventional energy producing devices. He asserted that the customers of the appellant have clearly indicated that the said motors are a component and accessories which form the part of the said devices and without the motors the said energy producing devices will not function. The appellant also asserted that it is a matter of interpretation and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereas the entry in the current case does not cover the components and parts specifically. 7. In view of the above, the decision of Pushpam Forgings is not applicable to the current case. The motor is by definition, a device that conversion of electric energy into mechanical energy. It does not convert agricultural, forestry, agro-industrial, industrial, Municipal & Urban waste into energy. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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