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2013 (7) TMI 464 - AT - Central ExciseManufacturing of Windmill doors - Benefit of Notification No.3/2001-CE date 01/03/2001 at Sl. No. 254 and for the subsequent period, the benefit of Notification no. 6/2002-CE dated 01/03/2002 at Sl. No. 237 in respect of Windmill doors manufactured - Decision of the Hon'ble Supreme Court in Nicco Corporation Ltd. case [2006 (3) TMI 48 - SUPREME COURT OF INDIA] whereby the Hon'ble Supreme Court denied the benefit of Notification No. 205/88-CE dated 25/05/1988 in respect of wires and cables – Held that:- The wordings of the notifications which are under consideration before us are different. The notification No.3/2001-CE & No.6/2002-CE provides exemption from payment of Central Excise duty in respect of wind operated electricity generators and its components and parts thereof – The ratio of Nicco Corporation Ltd not applicable in the facts of instant case - Benefit of notification No. 6/2002-CE is allowed to the tower of wind operated electricity generators – Decided in favor of Assessee.
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