2005 (6) TMI 304 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Chennai allowed the Revenue's appeal, setting aside the Commissioner (Appeals) decision to grant 'nil rate of duty' benefit under Notification No. 67/95-C.E. to armoured cables as parts of windmill. The cables were used for connecting the windmill to the grid and were not considered parts of the windmill. The appeal was allowed as the benefit of the Notification could not be extended to the cables.