2017 (12) TMI 1294 - AT - Central Excise

Whether the goods mainly anchor ring, load spreading plates cleared by the appellant to M/s.Suzion Gujarat Wind Park Ltd., is eligible for exemption N/N. 06/2006-CE dated 01/03/2006 as amended and/or under N/N. 12/2012-CE dated 17/03/2012? Held that - similar issue decided in appellant 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.

Summary

Issues involved:
1. Eligibility for exemption under Notification No.06/2006-CE and/or Notification No.12/2012-CE for goods supplied to M/s.Suzion Gujarat Wind Park Ltd. for windmill tower foundation.

Analysis:

The judgment addresses an early hearing application based on the issue previously decided by the Tribunal and upheld by the Hon'ble Supreme Court. The applicant sought resolution under the Larger Bench judgment reported in 2016 (338) ELT 449 (Tri-LB) in their own case. The Tribunal allowed the early hearing application due to the settled position in the appellant's favor, as confirmed by the Supreme Court, leading to the disposal of the appeals with the consent of both parties.

The central issue revolves around the eligibility of goods supplied by the appellant to M/s.Suzion Gujarat Wind Park Ltd. for exemption under Notification No.06/2006-CE and/or Notification No.12/2012-CE when used for the foundation of windmill towers. The Tribunal's past order referred the matter to the Larger Bench for deciding the entitlement to exemption under Notification No.6/2006 dated 1.3.2006 for windmill doors, which was later extended to anchor rings and load spreading plates by the Larger Bench's decision. The Tribunal's decision set aside the impugned orders and allowed the appeals based on the Larger Bench's ruling.

The judgment emphasizes the Tribunal's reliance on the Larger Bench decision in the case of Gemini Instratech Pvt. Ltd. and the appellant's own case to uphold the exemption benefit under Notification No.6/2006 dated 01/03/2006. The Hon'ble Supreme Court dismissed the Revenue's appeal, affirming the Tribunal's decision based on the Larger Bench's ruling. Consequently, the Revenue's appeal was dismissed as the legal position on the issue was firmly settled, leading to the upholding of the impugned order.

In conclusion, the judgment highlights the significance of the Tribunal's reliance on the Larger Bench's decision and the subsequent validation by the Hon'ble Supreme Court in resolving the issue of exemption eligibility for goods supplied for windmill tower foundation. The legal position established through these decisions led to the dismissal of the Revenue's appeal and the upholding of the impugned order, providing clarity and finality to the matter at hand.