Case Law Details
Commissioner of GST & Central Excise Vs Thermodyne Technologies Pvt Ltd (CESTAT Chennai)
CESTAT Chennai held that boiler in unassembled form is removed in several lots on different dates doesn’t mean that parts only and not the whole boiler is cleared from factory. The parts are to be classified as complete machine under 8402.10. Hence, exemption vide Sl.No.84 of Notification No.6/2006-CE dated 1.3.2006 as amended duly available.
Facts- The assessee-company, viz. M/s.Thermodyne Technologies P. Ltd. is having different units in and around, Ranipet Tamil Nadu.
In the course of verification of the ER-1 returns filed by units, it was noticed by the department that assessee has claimed to have been manufacturing Agro Waste Fired Boilers and clearing the same without payment of duty by claiming exemption vide Sl.No.84 of Notification No.6/2006-CE dated 1.3.2006 upto 16.03.2006 and vide Sl.No.332 of Notification No.12/2012-CE dated 17.03.2006 from 17.03.2012 onwards.
On verification of the invoices, it was seen that each unit was clearing parts of Boilers and not the Boiler itself. The units had not manufactured the entire Water Tube Boiler / Agro Waste Fired Boiler in their factory and only certain parts of such Boilers were cleared without payment of duty availing the above exemption notification.
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