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TMI Blog2017 (2) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose 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 no. 16 and 21 of the said list. The Revenue is of the view that the appellant is not entitled for the benefit of the said Notification, therefore, the proceedings were initiated against the appellant. Consequently, the demand of duty was confirmed by disallowing the exemption and penalty was also imposed on the appellant. Before the Ld. Commissioner (A) demand was confirmed but penalty was dropped against the appellant. Aggrieved from the said order, the appellant is before us. 3. The Ld. Consultant appearing on behalf of the appellant befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced 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." 7. The issue came up before this Tribunal in the case of Rachitech Engineers Pvt. Ltd (Supra) wherein this Tribunal observed as under: 5. We have considered the submissions from both the sides and perused the records SI No. 237 of the table to the Notification No. 6/2002-CE covers "Non-Conventional energy devices/systems specified in list 9."SI. No. 16 of the list 9 covers "agricultural, forestry, agro-industrial, industrial, Municipal and urban waste conversion devise producing energy." There is no dispute that the chimneys manufactured by the appellant are meant for biomass bur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment has made it impossible for any manufacturer who supplies these goods to other units to avail the benefit of the exemption notification. In other words, a plain reading of item 21 indicates that the exemption is available only for captive consumption. When such a condition is stipulated can Tribunal just ignore it? Moreover, in the decision cited by the appellant no reasoning has been given to hold that exemption cannot be denied on the ground that the parts are not consumed within the factory of production. In such circumstances, we have no other option but to uphold the impugned order. Therefore, the appeal is dismissed. And denied the exemption. 9. As there are contrary decisions of this Tribunal Ron the issue, therefore, the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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