2018 (8) TMI 999 - AT - Central Excise

Solar street lights - Benefit of N/N. 6/2006 - Held that - Tribunal s decision in the case of Bharat Electricals v. CCE, Bangalore 2006 (6) TMI 429 - CESTAT, BANGALORE relied upon, wherein the Tribunal has held that solar street lights are entitled to exemption in terms of the said Notification - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT ALLAHABAD upheld the exemption of solar street lights under Notification No.6/2006, following a previous Tribunal decision and a Supreme Court confirmation. The Revenue's appeal was rejected.