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TMI Blog2018 (6) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate issued by NCEDCAP is for exemption under Sl. No. 16 of List 9 of the said notification. This Tribunal in the case of Rachitech Engineers Pvt. Ltd. [2015 (6) TMI 823 - CESTAT NEW DELHI] had examined the question whether the chimneys manufactured by the appellant in that case and meant for bio-mass burning boiler were a part or device in the context of N/N. 6/2002-CE, where it was held that the device is a thing made for a particular purpose and as such the chimney meant for biomass fired boiler has to be treated as non-conventional energy device and hence benefit of notification allowed. The weighing machines and conveyors being integral part of Bio Gas Combustion Co-Generation Power Project as certified by the Managing Direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device under Sl.No.237, list No.9, Item No.16 of the Notification No6/2002-CE dated 01/03/2002. He further argued that the benefit is claimed on the basis of certificate issued by Non- Conventional Energy Development Corporation of Andhra Pradesh (NCEDCAP, in short). Copies of the said certificate at para 31 to 41 of the appeal paper book were shown by the Ld. Advocate. He also stated that the Central Excise range office had issued certificate that the party to whom the goods were supplied were eligible to set up Non-Conventional Energy Plant. Ld. Advocate submits that they are claiming benefit under Item No.16 and not under Item No.21 of list No.9. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pradesh Ltd. is for the exemption under Sl.No.16 of the List 9 of the said notification. No claim for exemption is being made under Sl.No.21 as parts . That being the case, we note that there is no dispute to be resolved by the Larger Bench as the appellant is claiming exemption only under Sl.No.16. eligibility of the appellant for exemption under sl.No.16 has to be examined by the Division Bench considering the scope of the said entry and the nature of the impugned goods for which exemption is claimed. Accordingly, the matter has been heard again on 15/05/2018. 5. We find from the show-cause notice that the department is proposing to deny the benefit of Notification No.6/2002-CE dated 01/03/2002 on the basis that the exemption is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said certificate, the Superintendent, Central Excise, Samalkot Range has issued a certificate dated 07/02/2003 endorsing the said certificate dated 16/10/2002. 5.3 The decision of this Tribunal in the case of Gerb Vibration Control Systems (P) Ltd. (supra) relied upon by Ld AR is not applicable, since the said decision exempts the entitlement of the appellant under Sl.No.21 of the said notification. However, as averred by the Ld. Advocate for the for the appellant the certificate for exemption was issued by NCEDCAP is for exemption under Sl.No.16 of list 9 of the said Notification and no claim is being made under Sl.No.21 as parts . Hence, ratio of the Gerb Vibration Control Systems (P) Ltd. is not applicable in the instant case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner (Appeals), as rightly observed by the Commissioner (Appeals), the device is a thing made for a particular purpose and as such the chimney meant for biomass fired boiler has to be treated as non-conventional energy device. 5.5 We find that the ratio of the above judgment of the Tribunal is squarely applicant to the facts of this case and following the same, the weighing machines and conveyors being integral part of Bio Gas Combustion Co-Generation Power Project as certified by the Managing Director of NCEDCAP has to be treated as nonconventional energy device in terms of item No.16 of list 9 of Sl.No.237 of Notification No.6/2002-CE. 6. In view of the foregoing, we hold that the order of Commissioner (Appeals) is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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