2016 (12) TMI 1671

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..... ed to claim the benefit and exemption from Central Excise duty on wind mill doors under Notification No. 6/2006 dated 1.3.2006 which grants exemption to wind operated electricity 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 generato .....

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..... r of Tribunal dated 25.9.2014, however, denied 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 .....

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..... 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. 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)
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