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2023 (7) TMI 428 - AT - Central ExciseExemption to parts of Wind Mills / Wind Operated Electricity Generators (WOEG) under Notification No.12/2012-CE dated 17.03.2012 - Aluminium structures and fabricated items used as towers are integral part of Wind Turbines or Wind Operated Electricity Generators (WOEG) or not - denial of benefit on the ground that such goods are general purpose equipment and are not specific parts of the WOEG. HELD THAT:- The details of the goods manufactured and how these form part of the WOEG is also explained by the write up as well as the image furnished above. Though the adjudicating authority has considered the details submitted by the appellant, has concluded that these items are general purpose equipment and therefore exemption cannot be granted. The very same issue has been settled by the Larger Bench in the case of RAKHOH ENTERPRISES VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [2016 (11) TMI 1207 - CESTAT MUMBAI] where it was held that anchor rings consists of large rings with long bolts attached to it etc. as parts of tower specially designed for WOEG and are eligible for exemption under Notification NO.6/2006 dated 1.3.2006. The said Larger Bench decision has been affirmed by the Hon’ble Supreme Court. Recently, the Tribunal in the case of M/S. RRB ENERGY LTD. VERSUS COMMISSIONER OF CUSTOMS (SEAPORT-IMPORT) , CHENNAI [2023 (3) TMI 754 - CESTAT CHENNAI] had analysed the very same issue and held that the assessee is eligible for exemption. The goods are eligible for exemption. The impugned order is set aside. Appeal is allowed.
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