TMI Blog2017 (8) TMI 1517X X X X Extracts X X X X X X X X Extracts X X X X ..... tion F. No. 201/08/2015-CX.6, dated 20-10-2015 whereunder in its Clause (iii) reference has been made to the clarification given by the Ministry of New and Renewable Energy, which states that wind turbine controller, nacelle controller and control cables are parts of Wind Operated Electricity Generators, which have been mentioned at Sl. No. 13 of List 9 read with Sl. No. 237 of the Table Annexed to the Notification No. 6/2002-C.E., dated 1-3-2002. When the Ministry of New and Renewable Energy has clarified to CBEC, as mentioned in the CBEC Circular dated 20-10-2015 referred above that control cables are parts of Wind Operated Electricity Generators, there cannot be any doubt that subject items are entitled to the benefit of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT Credit Rules, 2002. (iv) Revenue s stand is that the appellant-assessee is not entitled to the benefit of Notification No. 6/2002-C.E., dated 1-3-2002 in respect of excisable goods viz., cables. Therefore, a Show Cause Notice (SCN), dated 2-2-2006 inter alia for recovering duty of ₹ 4,28,218/- along with interest and for imposition of penalty was issued to the assessee. (v) The show cause notice was adjudicated by Order-in-Original No. 15/2006, dated 12-5-2006 whereunder the original adjudicating authority held that for the said items viz., power cables meant for Wind Operated Electricity Generators, the assessee is entitled to the benefit of Notification No. 6/2002-C.E., dated 1-3-2002 and dropped the proceedings. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 161 (S.C.) and Nicco Corporation Ltd. v. CCE, Calcutta : 2006 (203) E.L.T. 362 (S.C.) saying that subject cables are not parts of Wind Mill. However, these decisions are in respect of the benefit of Notification No. 205/88-C.E. and are not applicable to the present case. 5.2 When the Ministry of New and Renewable Energy has clarified to CBEC, as mentioned in the CBEC Circular dated 20-10-2015 referred above that control cables are parts of Wind Operated Electricity Generators, there cannot be any doubt that subject items are entitled to the benefit of Notification No. 6/2002-C.E., dated 1-3-2002. Consequently, the impugned order is set aside and the appeal is allowed with consequential relief, if any, to the appellant. (Order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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