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TMI Blog2016 (11) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... e are- (i) If while availing the concessional rate of duty under Notification No. 21/2002-Cus. dt.1.3.2002, the appellants could simultaneously availed the benefit of Notification No. 6/2002-CE dt. 1.3.2002 for the purpose of CVD. (ii) Whether the benefit of Notification No. 6/2002-CE dt. 1.3.2002, Sr. No. 237, List 9 Sr. No. 16 is available to the appellants. The benefit has been denied by lower authorities. While in the case of M/s. Purti Sakhar Karkhana Ltd. the Order-in-Original as well as Order-in-Appeal denied the benefit on both the issues cited above. Aggrieved by the said order, the appellant is in appeal before the Tribunal. 2.1. Ld. Counsel argued that benefit of notification No. 6/2002-CE dt.1.3.2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, apparatus and appliances, control gear and transmission equipment and auxiliary equipment (including those required for testing and quality control and components, required for initial setting up of a project for the generation of power using non-conventional materials, namely, agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio waste or poultry litter falling under any Chapter of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said First Schedule, subject to the following conditions- (i) before the clearance of the goods from the factory, the manufacturer produces to the Deputy Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted for the purpose of use along with a boiler in which agricultural, agro-industrial and other specified wastes are converted into thermal energy, the turbine and/or generator are entitled to the benefit of Notification No.6/2000-CE dt. 1.3.2000. 3. The Ld. AR argued that the decision of Triveni Engineering & Industries Ltd. is applicable to both imports as well as domestic manufacturer. He argued that both turbine and/or generator can be used along with any source of steam. He further relied on the decision of Triveni Engineering & Industries Ltd. (supra) to assert that turbine and generator cannot be considered as device used to convert specified wastes into energy. He argued that waste is converted into thermal energy onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... racteristics of the bio-mass boiler. The bio-mass fuel is obtained from the agricultural and industrial waste to generate steam in the boiler. Therefore bio-mass has been used for producing heat energy which is taken by the steam. Turbine itself, does not work on bio-mass. In all the cases in the past under the Notifications predecessor to the present notification, exemption was allowed only to the boilers where agricultural municipal and other wastes were used for converting the same in the boiler into heat energy. It is seen that all the decisions relied upon by the appellants are for exemption to boiler. The agricultural, industrial, municipal wastes etc., as given in the Notification is not used in the turbine for conversion of the stea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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