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TMI Blog2024 (2) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... hri M. Kannan , Advocate For the Appellant Shri Selva Kumar , Assistant Commissioner ( A. R. ) For the Respondent ORDER Order : [ Per Mrs. Sulekha Beevi C. S. ] Brief facts are that the appellant is engaged in manufacture Ceramic fiber and products falling under Chapter 69 of the first schedule to Central Excise Tariff Act, 1985. They procured an order for supply of ceramic fiber board, standa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. After due process of law, the Original Authority confirmed the demand, interest and imposed penalty. On appeal, the Commissioner (Appeals) upheld the same. Aggrieved by such order, the appellant is now before the Tribunal. 2. The Ld. counsel Shri M. Kannan appeared and argued for the appellant. The relevant part of the exemption Notification No. 33/2005-CE dated 08.09.2005 was adverted to by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion prevents the loss of energy due to radiation of thermal heat and therefore acts as an energy saving component. Further, it prevents metal headers from damage due to direct exposure of flame in the furnace area. Such insulation helps to observe and maintain the temperature in a particular range. The insulation also acts as a safety from the heat radiation to the surroundings. Such insulation i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called a power project unless it generates power. In the instant case the goods do not play any role in the generation of power. The items are not intended to be used in any power generation plant. These goods only increase the functional efficiency of the boilers. That therefore, the Commissioner (Appeals) has rightly upheld the demand, interest and penalties. The Ld. AR prayed that the appeal m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of Notification. The Tribunal in the case of Chemplast Sanmar Ltd Vs. CCE, Tiruchirapalli 2007(207) ELT 92 (Tri-Chennai) had observed that these materials are eligible for credit as capital goods as these form part of the furnace and pipeline used in the factory. Again it is to be stated that as per the exemption Notification, all items which are used for setting up of the project for genera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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