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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 ..... 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 was of the view that the appellant is not entitled to the benefit of the said Notification. Therefore, 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), the demand was confirmed but penalty was dropped against the appellant. Aggrieved from the said order, the appellant is before us. 2. Ld. Advocate appearing for the appellant submits that weighing machines and conveyors are eligible for exemption as "agricultural, forestry, agro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and are not a energy conversion device. Ld. DR relied on the judgement in the case of Gerb Vibration Control Systems (P) Ltd. Reported in 2008 (223) ELT 390 (Tri-Bang). 3. Heard both sides and examined the records. 4. We find that issue of eligibility of the impugned goods under Notification No.6/2002-CE was referred to the Larger Bench in this case. However, the reference was not answered by Larger Bench, which in its Interim Order No.31/2017 dated 30/03/2017 held as follows: "9. It is pertinent to note that in the submissions before us, the Ld. Counsel for the appellant categorically asserted that the certificate for exemption issued by the Non-Conventional Energy Development Corporation of Andhra Pradesh Ltd. is for the exemption un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to Sl.No.16 of List 9 ibid and only seeks to deny exemption in terms of Item No.21 of the List 9 ibid, the allegations in the show-cause notice are not sustainable since the claim of the appellant on the basis of certificate issued by NCEDCAP is for exemption under Slk.No.16 of List 9 of the said notification. 5.2 Further, we find that the appellants are seeking the exemption on the basis of the certificate dated 16/10/2002 issued by NCEDCAP in which the Managing Director of the said corporation has recommended exemption for these machineries, namely, online weighing machine and conveyor system under list No.9, Item No.16 of the Sl.No.237 of the impugned notification. On the basis of the said certificate, the Superintendent, Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant are meant for biomass burning boilers being manufactured by M/s. ISGEC John Thompson who in turn, supply such boilers to the end-users for production of energy from waste. The Commissioner (Appeals)'s view is that since what is covered by Sl. No. 237 of Notification No. 6/2002-C.E. is the non-conventional energy devices/systems and since there is very thin distinction between part and device, as the device is thing made for a particular purpose and since chimney being an integral part of the biomass fired boiler can be treated as a device for non-conventional energy devices/systems, the exemption under this Notification would be available to the chimneys. We agree with the view of the Commissioner (Appeals), as rightly observed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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