9911796707
TMI Blog2022 (3) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon order. 2. The facts of the case are that the appellants are engaged in the manufacture of ball and roller bearing classified under Chapter Heading 84 of Central Excise Tariff Act, 1985. These bearings are ultimately used by Railways or in generation of wind energy or for other purposes. The entire goods are sold through SKF India Limited. As regards the bearings used for wind energy, the appellants have availed the benefit of exemption provided under Notification No. 6/2006-CE dated 01.03.2006. The investigation was conducted and thereafter the show cause notices were issued for the period 2009-10 to 2013-14 on the following grounds:- (a) The appellants and M/s. SKF India Limited are related persons, the excise duty is payable on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of this Tribunal, we decline the request of keeping the matter pending, made by learned Authorised Representative. Therefore, we proceed to decide the issue. 6. We find that on the earlier occasion, in the appellant's own case, for the earlier period, this Tribunal observed as under:- 10. We have considered rival submissions. We find that there are two issues which are needed to be decided. Firstly, if M/s SKF India Ltd. and M/s SKF Technologies India Pvt. Ltd. are related persons in terms of the Central Excise Act, 1944. Secondly, to see if the benefit of notification no. 06/2006 can be extended to the bearings manufactured by the SKFTIL and supplied for use in the wind operated electricity generators. 10.1 It has been asser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has also been specified that the rate of interest would be revised regularly at half yearly basis and shall not be less than the prevailing bank rate under section 49 of RBI Act, 1934. In view of above, it is apparent that this a purely business transaction and not a transaction creating interest in the business of each other. 10.2 It is seen that M/s SKFIL and M/s SKFTIL are sharing some staff cost. It is seen that M/s SKFIL has factories located in Bangalore, Haridwar, Pune, Manesar and Jamshedpur, also for 5 branches located all over the country. There are also two associate companies namely M/s SKF Technologies Ltd. and M/s Lincoln Helios India Ltd. Among these organisations, M/s SKFIL has identified the departments where they share ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ultimately sold for use in the wind operated electricity generators as parts. Revenue has sought to deny the benefit of this notification by asserting that the earlier notification no. 05/99 dated 28/02/1999 exempted the following in serial no. 13 of list 4: "Windmills parts of windmills and any special designed devises which run on windmills" Revenue has asserted that the description was changed from "windmills, parts of windmills and any special designed devises which run on windmills" to "wind operator electricity generator, its components and parts thereof including rotor and wind turbine controller." 11.1 It has been argued that only parts of 'generators' are exempted and not parts of wind mill. The crux of the argument being t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d later attached to the tower. Thus they are parts of the tower". This decision also supports the appellant's case. 11.3 Appellants have contended that the bearings are used at various places in the wind mill like rotor shaft, gearbox, generator, yaw gearbox, etc. We find that the interpretation sought by Revenue is very narrow. The term wind operated electricity generator appeared in notification 06/2006-CE dated 01.03.2006 includes the entire setup i.e. the tower, the generator, the blades which are used to generate electricity from wind. The term 'wind operated electricity generator' in the notification does not refer to solely to the generator which is just one of the parts of the wind operated electricity generator. In view of abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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