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2008 (6) TMI 201 - AT - Central ExciseExemption – Iron and Steel Towers – Held that the towers manufactured and cleared from the respondent’s factory were used by their buyers as parts of windmills. - But this is not enough. - For claiming exemption from payment of duty on the towers, these items should have been cleared as parts of windmills. - In other words, the towers should have been involved in the manufacture and clearance of windmills in SKD/CKD condition or otherwise. - The above Notification was, purportedly, to benefit those manufacturers who manufactured non-conventional energy producing devices as complete machines and cleared the same in SKD/CKD condition or otherwise. - The respondents were not entitled to claim the benefit under Sl. No.18 of the Table annexed to the Notification No. 205/88 CE on the facts of this case and, therefore, the impugned order is set aside and this appeal is allowed.
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