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2016 (2) TMI 216 - AT - Central ExciseEnergy generate by windmills used for the purpose other than manufacture or providing of service - Held that:- There is no dispute by Revenue that the generation of power using windmill was to share the same with Electricity Board to avail the same quantum of power at the place of manufacture on barter system. There is also no dispute by Revenue that for generating power, installation of windmill is required and also maintenance thereof is inevitable. Considering all these aspects in a batch of appeals in the case of India Cements Ltd. Vs Commissioner of Central Excise and Others reported in [2015 (6) TMI 580 - CESTAT CHENNAI]. assessees had succeeded. Therefore, finding of fact in the present case not being dissimilar to the decision in the above case, all the Revenue's appeals are dismissed. Thus in absence of any materials on record showing energy generate by windmills was used for the purpose other than manufacture of providing of service, all the appeals listed in the aforesaid Sl. Nos. are allowed.
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