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2016 (2) TMI 216 - CESTAT CHENNAI

2016 (2) TMI 216 - CESTAT CHENNAI - TMI - Energy 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. Co .....

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f service, all the appeals listed in the aforesaid Sl. Nos. are allowed. - E/42492 to 42494/2013 - Dated:- 29-9-2015 - D N Panda, Member (J) For the Appellant : Mr K P Muralidharan, AC (AR) For the Respondent : Mr Sai Prashanth, Adv ORDER Per D N Panda 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 g .....

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se, the Tribunal has thoroughly recorded the fact in paras 4, 5 & 6, which is reproduced below:- "4. Power shortage is well-known to the economy. Hydro power, thermal power as well as wind energy are normally generated at a place nearness to the source of raw material. Wind energy is generated at the place where wind is available and reciprocal arrangement is made with Electricity Board for bartering the energy so generated. This is an accepted phenomena since power/energy generated can .....

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