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2017 (2) TMI 100 - AT - Central ExciseExemption under N/N. 6/2000 dated 1-3-2000 - whether M.S. Forged Flanges, as parts/spares of the wind mill tower manufactured and supplied by appellant is eligible for exemption N/N. 6/2000 dated 1-3-2000 as non-conventional energy devices/ systems? Held that: - the issue is no longer res integra as in respondent's own case PUSHPAM FORGING Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD [2005 (7) TMI 242 - CESTAT, MUMBAI], the issue has been decided by this Tribunal and the same was upheld by the Apex Court, where it was held that the flange being part of tower which is Essential Component of Wind Operated Electrical Generator, an unconventional energy service device, would be eligible under Sr. No. 5 if not under 20 as part of Sr. No. 1 to 19. Coverage is also to be available under Sr. No. 13 of list 5. The appellant is entitle for the exemption under N/N. 6/2000-CE in respect of their product namely M.S. Forged Flanges as parts/ spares of the wind mill tower - appeal allowed - decided in favor of appellant-assessee.
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