TMI Blog2017 (12) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... ant own case Rakhoh Enterprises Versus Commissioner of Central Excise, Pune [2016 (11) TMI 1207 - CESTAT MUMBAI], where it was held that the anchor rings and load spreading plates are parts of tower specially designed for wind operated electricity generators and are eligible for exemption under N/N. 6/2006, dated 1-3-2006. Appeal allowed - decided in favor of appellant. - EH/92860, 92861/17, E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the Revenue s Civil appeal No.20765 of 2017. The Hon ble Supreme Court vide order dated 25/08/2017 dismissed the Revenue s appeal. 2. Considering the settled position in appellant s favour the early hearing application is allowed. Since the issue is finally settled by the Hon ble Supreme Court, there is no purpose of keeping this matter pending, therefore with the consent of both the sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wind mill doors under Notification No. 6/2006 dated 1.3.2006 which grants exemption to wind operated electricity generator, its components and parts therefore including rotor wind turbine controller. 1.2 The order of Tribunal dated 25.9.2014, however, denied the benefit of Notification No. 6/2006 dated 1.3.2006 to anchor ring and load spreading plates in the case of M/s Rakhoh Enterpris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2 The Larger Bench of this Tribunal vide Order No.M/88182-88184/16/LB dated 21.6.2016 in para 5.5 has answered the issue regarding anchor rings and load spreading plates as under: - 5.5 In view of the above, we find that the anchor rings and load spreading plates are parts of tower specially designed for wind operated electricity generators and are eligible for exemption under Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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