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Commissioner of Central Excise, Customs & Service Tax, Raigad Versus M/s. Pushpaman Forgings

2017 (2) TMI 100 - CESTAT MUMBAI

Exemption under N/N. 6/2000 dated 1-3-2000 - whether M.S. Forged Flanges, as parts/spares of the wind mill tower manufactured and supplied by appellant is eligible for exemption N/N. 6/2000 dated 1-3-2000 as non-conventional energy devices/ systems? - Held that: - the issue is no longer res integra as in respondent's own case PUSHPAM FORGING Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD [2005 (7) TMI 242 - CESTAT, MUMBAI], the issue has been decided by this Tribunal and the same was upheld b .....

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d - decided in favor of appellant-assessee. - E/332/06 - A/85218/17/EB - Dated:- 5-1-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. Ashutosh Nath, Asstt. Commissioner(A.R.) for the Appellants Shri. Prasad Paranjape, Advocate for the Respondent Per : Ramesh Nair The issue involved in the present case is that whether M.S. Forged Flanges, as parts/spares of the wind mill tower manufactured and supplied by appellant is eligible for exemption Notification No. 6/2000 .....

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ld by the Hon'ble Supreme Court in Civil Appeal No. D 24926 of 2005 vide Order dated 21-1-2006, whereby Revenue's appeal was dismissed. 4. On careful consideration of submissions made by both sides, we find that the issue is no longer res integra as in respondent's own case the issue has been decided by this Tribunal and the same was upheld by the Apex Court. The relevant order of the Tribunal is reproduced below: 2.1 The admitted position is M.S. Flanges are parts of Wind Mill Tower .....

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this case having been specifically designed for that purpose in mind. That part of part is part of whole is well settled, relying upon [CCE v. Mahendra Engineering Works - 1993 (67) E.L.T. 134 followed in Bensel Industrial Corporation - 2000 (118) E.L.T. 119]. We find the 'flanges' to be apart of WOEG. 2.2 The restriction being given to the exemption as part of the tower by reading Sr. No. 20 of lists, only on the grounds that flanges were not eligible since they were not consumed in the .....

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n" & limiting the same to the Central Excise registered premises of the appellants herein & deprive the use at site cannot be upheld. 2.3 In any case, the flange being part of tower which is Essential Component of Wind Operated Electrical Generator, an unconventional energy service device, would be eligible under Sr. No. 5 if not under 20 as part of Sr. No. 1 to 19. Coverage is also to be available under Sr. No. 13 of list 5. 2.4 The reliance placed on the decision of Damodar I. Mal .....

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