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2017 (12) TMI 1294 - AT - Central ExciseWhether the goods mainly anchor ring, load spreading plates cleared by the appellant to M/s.Suzion Gujarat Wind Park Ltd., is eligible for exemption N/N. 06/2006-CE dated 01/03/2006 as amended and/or under N/N. 12/2012-CE dated 17/03/2012? Held that: - similar issue decided in appellant own case Rakhoh Enterprises Versus Commissioner of Central Excise, Pune [2016 (11) TMI 1207 - CESTAT MUMBAI], where it was held that the anchor rings and load spreading plates are parts of tower specially designed for wind operated electricity generators and are eligible for exemption under N/N. 6/2006, dated 1-3-2006. Appeal allowed - decided in favor of appellant.
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