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TMI Blog2017 (6) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ised such goods in the manufacture of non-conventional energy systems. Held that: - the same issue pertaining to the same appellant has come before the Tribunal in an earlier case for a different period GERB VIBRATION CONTROL SYSTEMS (P) LTD. Versus COMMR. OF C. EX., BANGALORE [2007 (10) TMI 180 - CESTAT, BANGALORE], where it was held that item 21 of list 9 of not. 6/02 indicates that the exemption is available only for captive consumption, tribunal cannot ignore such condition stipulated in notification so exemption not available - benefit rightly denied. Appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... in Serial No.1 to 19 above". M/s. Roshni Power Tech Limited has sought the benefit of Notification No.6/2000 dated 1.3.2000 vide Sl. No.251 and read with List 5, which is read as follows, in the said Notification: Sl. No.251: "Non-conventional energy devices/systems specified in List 5". List 5 (Sl. No.15): "Bio gas plants and bio gas engines". List 5 (Sl. No.16): "Agricultural, forestry, agro-industrial, municipal and urban waste conversion devices producing energy". The benefit claimed by the appellant has been disallowed in the impugned order for the reason that the benefit claimed by the appellant is allowable only when the parts required for non-conventional energy devices are consumed within the factory of production of such pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , relying upon [CCE v. Mahendra Engineering Works - 1993 (67) E.L.T. 134 followed in Bensel Industrial Corporation - 2000 (118) E.L.T. 119]. We find the 'flanges' to be a part of WOEG. 2.2 The restriction being given to the exemption as part of the tower by reading Sr. No. 20 of lists, only on the grounds that flanges were not eligible since they were not consumed in the factory of production for the manufacture of tower has to be considered with the fact that tower of a Wind Mill being huge structures would only came into existence in the factory of manufacture as a design and in fact they would arise only in fact at site after assembly using the flanges. Consumption at site in tower is not questioned on facts nor it can be said that fla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of goods specified in Item No. 1 to 20 above". 7. The impugned goods are meant for use for Non-Conventional renewable bagasse biomass/bio waste based cogeneration power project. Since the impugned item can be considered as parts 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 other words, a plain reading of item 21 indicates that the exemption is available only for captive cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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