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2016 (11) TMI 1207 - AT - Central ExciseDenial of the benefit of N/N. 6/2006, dated 1-3-2006 - anchor rings and load spreading plates - Held that: - the anchor rings and the load spreading plates are specifically designed for the purpose of attaching the tower to the ground by providing necessary bolts for the same. The anchor rings and the load spreading plates are an extension of the tower, though the same is fixed to the foundation first and later attached to the tower. Thus they are parts of the tower - the anchor rings and load spreading plates are parts of tower specially designed for wind operated electricity generators and are eligible for exemption under Notification No. 6/2006, dated 1-3-2006 - matter on remand.
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