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TMI Blog2017 (5) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... for manufacture of goods specified at sr. No. 1 to 20 of List 9 - It is apparent that the goods manufactured by the appellant are not used within their factory for production of the items listed in sr.no. 16 of list 9. Thus on plain reading of the said notification it is apparent that the appellants are not entitled for the benefit of such notification - appeal allowed - decided in favor of Revenue. - E/235/06, E/CO/213/06 - A/86896-86897/17/EB - Dated:- 19-4-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Ashutosh Nath, Asstt. Commissioner(AR) for the appellant Shri Sanandan Khairnar, Advocate for the respondent ORDER Per Raju This appeal has been filed by Revenue against Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied on the Hon'ble Apex Court in East End Paper Mills (supra) and in the case of Shriram Vinyle Chemicals (supra) . He argued that they had obtained a certificate from the government undertaking from non-conventional energy Development Corporation of Andhra Pradesh and Government of Karnataka which are the sanctioning authority for any power projects. The said authorities have certified that the said projects require the machines specified in the certificate. He further asserted that the intention of the government is to explore the activity of generation of non-conventional energy. If the benefit is not given to the appellant the purpose of such exemption would be defeated. He relied on the following decisions:- i) CCE vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on solar thermal and solar photovoltaic conversion (10) Solar power generating system (11) Solar photovoltaic module and panel for water pumping and other applications (12) Solar crop drier and system (13) Wind operated electricity generator, its components and parts thereof (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device producing energy (17) Equipment for utilising ocean waves energy (18) Solar lantern (19) Ocean thermal energy conversion system (20) Solar photovoltaic cell (21) Parts consumed within the factory of production of such parts for the manufacture of goods s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said order reads as follows:- 4. We have considered the submissions of both the sides. The appellants are claiming the exemption in respect of PPE blades as parts of non-conventional parts of energy devices/system. As per S. No. 20 of List 5 of Notification No.3/2001-C.E. parts are to be consumed within the factory of production for manufacture of goods specified at S. Nos. 1 to 19 of said List 5. There is no force in the submissions of the Appellants that the benefit of Notification will be available even if the parts are consumed outside the factory of production merely because these are used in the specified industrial non-conventional energy devices. The specific mention of the parts being consumed within the factory of prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not applicable to the instant case. 10. The appellants have also relied on the decision of Hon'ble Apex Court in the case of New Sandhu Metal Works (supra) upholding the decision of the Tribunal in the said case reported at 2004 (168) ELT 177 . It is seen that the said decision is in respect of totally different fact, which are not applicable to the instant case. The appellants also relied on the Teknik Plant Machinery Mfg. Co. P. Ltd. (supra) where the revenue has challenged the decision of the Hon'ble Apex Court. The Tribunal decision in the said case clearly holds that exemption under notification 6/2002 is not available to fuel and ash handling system as the same cannot be categorised as waste conversion device. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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