ORDER : 1. This is a statutory appeal filed under Section 35L(b) of the Central Excise Act, 1944, hereinafter 'the Act' for short, against the final order No.1275/2000 in Appeal No.E/1257/93-B1 dated 8th September 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Chennai, hereinafter 'the Tribunal' for short, allowing the Appeal preferred by the Department and setting aside the order in Appeal passed by the Commissioner (Appeals) on 13th January 1993. FACTS 2. M/s. Binny Ltd., the appellant herein, a factory situated in Chennai, were engaged in the manufacture of Heavy Engineering Goods, Machinery and Components. The appellants received orders from M/s. Varian Chemicals and Distilleries for (i) construction of digester tank for biogas plant at site and (ii) fabrication and supply of roof structure and stainless steel lining for tanks. The roof structure manufactured by the company is excisable under T.I. 7308.90. The issue involved in the present appeal is whether roof structure is entitled to exemption under Notification No. 205/88 dated 25th May 1988. 3. The said roof structure was cleared by the appellant without payment of duty in terms of exemption Notification No.205/88. 4. A show-cause notice dated 26th September 1989 requiring the appellant to show cause as to why duty be not demanded under Section 11A of the Act for the reason that the appellant cleared only parts of biogas plant and not the entire plant in an assembled condition and, thus, the benefit of the notification could not be extended to them 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 manufactured and cleared by the appellant was placed. Consequently, the roof structure was a part of the digester/plant. From the drawings furnished, the biogas plant consisted of civil structure of reinforced concrete with brick work on top of which the roof structure manufactured and cleared by the appellant was placed. Consequently, the roof structure was a part of the digester/plant. The exemption under Notification No.205/88 is available only if the parts are used within the factory. Since roof structures were not used within the factory but were removed and erected at the site, the said exemption was not permissible. The Assistant Collector accordingly confirmed the demand of Rs. 6,60,157/- (BED) and Rs. 33,007.50 (SED). 6. The Collector (Appeals) vide O.A.No.431/90(M) dated 31st December 1990 set aside the Assistant Collector's order and remanded the matter to the Assistant Collector for passing a fresh order after verifying the claims of the company. The Assistant Collector passed a fresh order dated 23th October 1992 and held that the roof structure is neither a biogas plant nor a biogas engine. As the roof structure was placed on the concrete structure only at the site, the condition that such parts should be used within the factory was not satisfied. The Assistant Collector accordingly held that Notification No.205/88 was not applicable to the appellant and confirmed the demand of duty. On appeal, Collector of Central Excise(Appeals), Madras vide order dated 13th January 1993 held that both the digester tank constructed at the site and roof structure put together resulted in erection of biogas plant. 7. Being aggrieved, the Revenue filed an appeal before the Tribunal. The Tribunal by the impugned order has accepted the appeal, set 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: "14. Bio-gas plants and bio-gas engines. xxx xxx xxx xxx 18. Parts consumed within the factory of production of such parts for the manufacture of goods specified at S.Nos.01 to 17 above." Counsel for the parties have been heard. 9. 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 Central Excise Tariff covers machinery parts not specified or included elsewhere in the Chapter. 9. 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 Central Excise Tariff covers machinery parts not specified or included elsewhere in the Chapter. It is apparent from the classification made by the appellant that it was treating the product manufactured by it as parts of machinery and not the machinery itself. Notification No.205/88 exempts biogas plants and biogas engines. The appellant neither manufactures the biogas plants nor biogas engines. As per classification list filed by it, it has shown goods manufactured by it to be equipment of biogas plant. It would also not be covered by Entry 18 of the exemption Notification as well because the parts manufactured by the appellant were not consumed within the factory of production. The parts were taken out of the factory and consumed at the site. 10. The appellant is manufacturing roof structure which is used amongst other things for roofing the digester. Admittedly, the appellant is manufacturing roof structure which is taken out of the factory and used as a roof of the digester consisting of a large rectangular tank of civil structure which is covered by stainless steel top, supported by M.S. Roof structure. The constant move of the effluent inside the tank is maintained by pumping system and the bacterias added at the commencement 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. 11. For the reasons given above, we do not find any merit in this appeal. We dismiss the same. No costs.