2017 (5) TMI 394

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..... s available only for captive consumption. Tribunal cannot ignore such condition stipulated in notification so exemption not available - appeal dismissed - decided against appellant. - E/130/2004-DB - Final Order No. 20645/2017 - Dated:- 8-5-2017 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Mr. Harish Bindumadhavan, Advocate For the Appellant Mr. Pakshirajan, AR For the Respondent ORDER Per V. Padmanabhan The appeal is against the Order-in-Appeal No.401/2003-CE dated 31.12.2003. The appellant is engaged in the manufacture of goods falling under Chapter 84 of the Central Excise Tariff Act. They were availing the benefit of Notification No.6/2002-CE dated 1.3.2002 and cleared vibration .....

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..... same notification it was held that the benefit of the said notification cannot be denied on the ground that flanges were not consumed in the factory of production since the tower of the one wind mill being huge structure would come into existence at site. The relevant observation of the Tribunal is reproduced below : 2.2 Once tower is accepted and found and held to be part of Wind Operational Electric Generator (WOEG for short) it is to be held that part i.e. flange of this part i.e. tower will be part of the whole i.e. Wind Generated Mill producing electricity from unconventional services. Every devices/systems part in this case having been specifically designed for that purpose in mind. That part of part is part of whole is well sett .....

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..... e no liberal construction to enlarge the terms and scope of notification. Serial No. 237 of the relevant Notification 6/2002, dated 1-3-2002 reads as follows: Sl. No. 237 : Non-conventional energy devices/systems specified in list 9 List 9 (Item 15) : Bio gas plants 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 (Item 21): Parts consumed within the factory of production of such par .....

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