Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 763 - AT - Central ExciseExemption towards wind operator electricity generators (WOEG) and their components and parts - whether the LSP and anchor rings, and tower doors can be considered to be covered under 'wind operated electricity generator, its components and parts' which are exempted under Notification no.6/2006 - Held that:- as a matter of judicial discipline the matter may be placed before the Hon'ble President for constitution of a Larger Bench because our view is contrary to the view taken by a Co-ordinate Bench in the matter of the same assessee for a different period. The issue to be considered by Larger Bench is framed as follows: Whether a manufacturer is entitled to claim the benefit and exemption from Central Excise duty on 'wind mill doors' under Notification No. 6/2006 dt. 1.3.2006 which grants exemption to "wind operated electricity generator, its components and parts thereof 'including rotor wind turbine controller". Matter referred to larger bench.
|