2006 (3) TMI 150

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..... ommencement of the project is the cause for action inside the tank. There is no dispute on the question that the digester comes into existence at the site when it is placed on civil construction carried out at the site. To claim exemption under the exemption Notification, the appellant has to either manufacture biogas plant or biogas engine as per Entry 14 or parts therefor which are consumed within the factory. The appellant is neither manufacturing biogas plants nor using the manufactured parts used for the manufacture of biogas plants within the factory premises. Appeal dismissed. - 1510 of 2001 - - - Dated:- 21-3-2006 - Ashok Bhan and Lokeshwar Singh Panta, JJ. [Order]. - This is a statutory appeal filed under Section 35L(b) o .....

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..... hem since parts to such plant does not qualify for the exemption. A reply was sent stating that item manufactured by the appellant in the factory as roof structures with stainless steel sheet linings were nothing but digester, which was a biogas plant for which a huge cement tank had to be constructed only at site and the same could not be manufactured in the factory and, hence, the benefit of notification should be given to it. 5.The Assistant Collector vide order-in-original C. No. IV/16/44/89 dated 22nd August 1990 held that the appellant fabricated and cleared roof structure alone. From the drawings furnished, the biogas plant consisted of civil structure of reinforced concrete with brick work on top of which the roof structure manufa .....

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..... et aside the order of the Collector (Appeals) and held that the appellant was not entitled to the benefit of exemption Notification No. 205/88. 8.Notification No. 205/88 exempts goods connected with solar and other natural energy from the whole of the duty of excise leviable thereon. The entries relevant to the present case are as follows : Bio-gas plants and bio-gas engines. xxxxxxxxxxxx Parts consumed within the factory of production of such18. parts for the manufacture of goods specified at S. Nos. 01 to 17 above." 9.Counsel for the parties have been heard. 10.The appellant described its products in the classification list as "BIOGAS PLANT EQUIPMENT" and classified the same under sub-heading 8485.90. Heading 8485 of the Centr .....

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