9911796707
TMI Blog2007 (11) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... "agricultural, forestry, agro-industrial, municipal and urban waste conversion device producing energy" are entitled for the exemption benefit. The Respondents undertook to erect a power project of 15.575 MW wherein the by-product bagassee could be used as fuel apart from crane trash, paddy husk and groundnut shells which are also in the nature of agricultural waste. In terms of the above Notification, they adopted the required procedure under the provisions of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. The CT-2 certificates were issued by the jurisdictional Central Excise authorities. The Respondents procured various parts required for erection of the power plant from diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.-Chennai) wherein the Notification has been interpreted and it is said that benefit of Notification would not be entered for a part in respect of a similar Notification No. 205/88 Sl. No. 14, exempting bio-gas plants and bio-gas engines, as the appellant was manufacturing only a machine part and not machinery itself. The view of the Revenue is that if the Respondents had procured the entire energy device, then they would have been entitled for the benefit of exemption Notification. However, they had obtained parts from various manufacturers and erected the system of the non-conventional energy device in their factory. Therefore, they are not entitled for the exemption Notification in respect of parts. 5. On the other hand, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue has showed that the parts supplied by the manufacturers are not entitled for the benefit of the exemption Notification. There is not much dispute on this point. However, the liability is clearly on the manufacturer and not on the person who receives the goods. Hence, Revenue should proceed only with the suppliers of all these parts and not on the Respondent. We also notice that Revenue had already proceeded against the suppliers and recovered sums due from them. In such a circumstance, duty cannot be recovered from the Respondent also. Duty can be recovered only from the manufacturer and not from the recipients and duty also cannot be recovered twice on the same goods. In such circumstances, the order of the Commissioner is leg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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