Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 307 - AT - Central ExciseBenefit of N/N. 15/2010-CE, dt.27.02.2010 - clearance of structures and parts of structures for initial setting up of solar power plant - whether the structures and parts of structures manufactured and cleared for initial setting up of solar power plant consisting of reflector, support beam, support post, upper/middle/lower vertical leg weldment, cross beam are eligible to the benefit of N/N. 15/2010-CE, dt.27.02.2010 as amended? Held that: - all items of machinery are exempted which included prime movers, instruments, apparatus and appliances, control gear and transmission equipments and auxiliary equipments (including those required for testing and quality control) and components. Needless to say that the said notification covers a wide range of items including those mentioned in the inclusive clause, comprising of machinery required for setting up of a solar power generation project or facility. The Larger Bench of the Tribunal in the case of Rakhoh Enterprises [2016 (11) TMI 1207 - CESTAT MUMBAI], while considering the eligibility of the items viz. ‘doors of windmills’ under the exemption under N/N. 6/2006-CE as amended observed that these are parts of ‘Wind Operated Electricity Generator’ (WOEG) and eligible to the benefit of notification. The items in question definitely be considered as ‘components’ of the reflector, undisputedly used being required for initial setting up of a solar power generation project or facility, hence eligible to the benefit of exemption N/N. 15/2002CE dt.27.02.20010, as amended - appeal allowed - decided in favor of appellant.
|