TMI Blog2016 (12) TMI 1671X X X X Extracts X X X X X X X X Extracts X X X X ..... ricity generator, its components and parts therefore including rotor wind turbine controller? - 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 Notification No. 6/2006 dated 1.3.2006 - appeal allowed. - APPEAL NO. E/407/09, E/1813/10 & E/88906/13 - Final Order Nos. A/94372-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enied 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 Enterprises. The issue was agitated in a Writ before Hon'ble Bombay High Court. The admissibility of duty exemption under Notification No. 6/2006 to anchor rings and load spreading plates was referred to larger Bench of Tribunal by Hon'ble High Court vide order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are parts of tower specially designed for wind operated electricity generators and are eligible for exemption under Notification No. 6/2006 dated 1.3.2006. 3. In view of the Larger Benchs decision, the impugned orders are set aside and the appeals of M/s Gemini Instratech Pvt. Ltd. and M/s Rakhoh Enterprises are allowed. (Pronounced in Court on 06.12.2016) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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