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2015 (12) TMI 598 - CESTAT BANGALORE

2015 (12) TMI 598 - CESTAT BANGALORE - TMI - Waiver of pre deposit - benefit of exemption Notification No.6/2006-CE and No.12/2012-CE - Held that:- In terms of Sl.No.13 of List 5 of the said notification grants exemption to wind operated electricity generator, its components and parts thereof. Inasmuch as the rubber products manufactured by the appellant ultimately became part of the wind operated electricity generator, we are of the view that the said sl.no. would be applicable and the appellan .....

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cation No.6/2006-CE and No.12/2012-CE, for further use in the manufacture of rotor blades, which are further used in the manufacture of wind operated electricity generators. We note that in terms of Sl.No.13 of List 5 of the said notification grants exemption to wind operated electricity generator, its components and parts thereof. Inasmuch as the rubber products manufactured by the appellant ultimately became part of the wind operated electricity generator, we are of the view that the said sl.n .....

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