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TMI Blog2016 (2) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the exemption claim as we have already mentioned that the description would cover all devices without reference to the nature of the device or description of the devices. If the items cleared have attained individual identity and finality it cannot be said it is not a device. Therefore, taking into consideration the specific description under which the exemption is allowed, we have no hesitation in allowing the exemption as the items in question are only devices for the purpose of conversion of the waste material into non conventional energy for which purpose the exemption is granted. See Commissioner of Central Excise, Delhi-IV Versus Rachitech Engineers Pvt Ltd [ 2015 (6) TMI 823 - CESTAT NEW DELHI ] - Decided in favour of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... energy and the term device does not cover a particular machine but a group of machines comprising the whole system/device. The original authority did not accept the above grounds and denied the exemption on the grounds stated in the Show Cause Notice. 3. On appeal before the Commissioner (Appeals), the appellant explained the grounds in details emphasizing the point that the entire device as such could not be transported in one lot and the lower adjudicating authority did not appreciate the technical details and methodology followed by the appellants affecting the clearances. The Commissioner (Appeals) rejected the appeal on the very same grounds on which the original order was passed. Hence, this appeal. 4. The Ld. Counsel appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are relevant. It is seen from the copy of the Purchase Order received by the appellants from M/s Fashion Syncrotex Pvt Ltd, that the order is for Agro based fired Steam Generator. It is pertinent to note here that the said exemption notification admittedly does not refer to any particular description of the device. Sl No. 16 of the list 9 of the said notification which is relevant to the issue in question describes the goods as follows: LIST 9 (Sl. No. 237 of the Table) (1) Flat plate solar Collector (2) Black continuously plated solar selecting sheets (in cut length or in coil) and fins and tubes (3) Concentrated pipe type solar collector (4) Solar Cooker (5) Solar water heater and system (6 ) Solar air heating system (7) Sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the goods supplied by the appellants even in knocked down condition do not contribute for the conversion of the waste into energy. The appellants had produced the diagram to substantiate that all the individual items supplied in knocked down condition would contribute to the ultimate product namely a boiler/generator which could not be supplied in one lot. As it has already been observed above, the description in list 9 to the said notification being very wide cannot be given a restricted meaning that it could not cover each individual item which is cleared in knocked down condition as the description covers all devices meant for the ultimate purpose. While giving a finding as above we have taken into consideration the broad descript ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without reference to the nature of the device or description of the devices. If the items cleared have attained individual identity and finality it cannot be said it is not a device. Therefore, taking into consideration the specific description under which the exemption is allowed, we have no hesitation in allowing the exemption as the items in question are only devices for the purpose of conversion of the waste material into non conventional energy for which purpose the exemption is granted. We are also persuaded by a decision taken by the Honble Tribunal in CCE Del v/s Rachitech Engineers Pvt Ltd (supra), where at para 5 which is relevant is reproduced as under:- 5. We have considered the submissions from both the sides and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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