2017 (2) TMI 1035

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..... de the issue. - E/1918/2008 - IO/E/2/2017-EX[DB] - Dated:- 16-1-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Sh. K.L. Handa, consultant - for the appellant Sh. Harvinder Singh , AR - for the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant is manufacture of weighing machines and conveyors which have been cleared to M/c Non-Conventional Energy Development Corporation of Andhra Pradesh for the purpose of setting up a Bio Gas Combustion Co-Generation Power Project. The appellant claimed exemption under Notification No. 6/2002-CE dated 01.03.2002 serial no. 237 read with list no. 9 under serial .....

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..... Serial No. 237 of the relevant Notification 6/2002, dated 01.03.2002 reads as follows: SI. No. 237: Non-Conventional energy devices/systems specified in list 9 List 9 (Item 15): Bio gas plant and bio gas engines List 9 (Item 16): Agricultural, foresty, agro-industrial, industrial, municipal and urban waste conversion devices producing energy. 6. The appellant supplied the impugned goods to M/s Raghurama Renewable Energy Ltd. and M/s Arashi Hitech Bio Power Pvt. Ltd. Claiming exemption under item 21 of list 9 of the said notification which is reproduced below: List 9 (items 21): parts consumed within the factory of production of such parts for the manufacture of goods specified in item No. 1 to 20 above. .....

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..... And allow exemption to the assessee. 8. Whereas, in the case of Garg Vibration Control System (P) Ltd. (Supra) this Tribunal observed as under: 7. The impugned goods are meant for use for Non-conventioal renewable bagasse biomass/bio waste based cogeneration power project. Since the impugned item can be considered as part of waste convention devices producing energy there is no doubt that they would be entitled for the exemption notification. However, in terms of the above mentioned entry in item 21 parts should be consumed within the factory of production. By this stipulation the Government has made it impossible for any manufacturer who supplies these goods to other units to avail the benefit of the exemption notification. In .....

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