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2015 (9) TMI 1083 - SUPREME COURTBenefit of exemption Notification No. 06/2002-CE dated 01.03.2002 - Whether windmill doors and electrical boxes are components and/or parts of wind operated electricity generators - Held that:- As far as windmill doors or tower doors are concerned, it is a safety device which is used as security for high voltage equipments fitted inside the tower, preventing unauthorised access and preventing entries of reptiles, insects, etc., inside the tower. This, according to us, would be sufficient to make it part of the electricity generator. We further find that this was so held by the Commissioner of Central Excise and Customs, Raipur in Order-in-Original dated 28.02.2005 as well as by the Commissioner (Appeals), Raipur, vide his orders dated 10.02.2003. The said orders were accepted by the Revenue as it is recorded by the CESTAT that the Revenue could not produce any evidence to show that those orders were challenged by it. Further, since the tower is held as part of the generator, door thereof has to be necessarily a part of the generator. - No case of interference is made out - Decided against Revenue.
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