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TMI Blog2023 (7) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... WOEG and are eligible for exemption under Notification NO.6/2006 dated 1.3.2006. The said Larger Bench decision has been affirmed by the Hon ble Supreme Court. Recently, the Tribunal in the case of M/S. RRB ENERGY LTD. VERSUS COMMISSIONER OF CUSTOMS (SEAPORT-IMPORT) , CHENNAI [ 2023 (3) TMI 754 - CESTAT CHENNAI] had analysed the very same issue and held that the assessee is eligible for exemption. The goods are eligible for exemption. The impugned order is set aside. Appeal is allowed. - EXCISE APPEAL No. 41839 OF 2017 - - - Dated:- 11-7-2023 - HON BLE MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) And HON BLE MR. AJIT KUMAR, MEMBER (TECHNICAL) Mr. Tarun Jain Advocate, Advocate Mr. Harsh Shulkla, Advocate For the Appellant Ms. Anandalakshmi Ganeshram, Superintendent (A.R) For the Respondent ORDER ORDER : Per Ms. SULEKHA BEEVI, C.S. Brief facts are that the appellant is registered with Central Excise Department and is engaged in the manufacture of excisable goods falling under Chapter 7610-9090 - Other as articles of aluminium of CETA 1985. During the course of audit of accounts of the appellant on 14.10.2014 and 15.10.2015, it was noticed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cription of excisable goods Rate Condition No. 332 Any Chapter Non-conventional energy devices or systems specified in List 8 Nil - List 8 (See S.No.332) (1) Flat plate solar Collector (2) Black continuously plated solar selective coating sheets (in cut length or in coil) and fins and tubes (30 Concentrating and pipe type solar collector (4) Solar cooker (5) Solar water heater and system (6) Solar air heating system (7) Solar low pressure steam system (8) Solar stills and desalination system (9) Solar pump based on solar thermal and solar photovoltaic conversion (10) Solar power generating system (11) Solar photovoltaic module and panel for water pumping and other applications (12) Solar crop drier and system (13) Wind operated electricity generator, its components and parts thereof including rotor and wind turbine controller (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban wase conversion device pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndai Unitech Electrical Transmission Ltd. 2015 (323) ELT 220 (SC) and Rakhok Enterprises Vs CCE 2016 (338 ELT 449 (Tri-LB) and affirmed by the Hon ble Supreme Court as reported in 2018 (360) ELT A 180 (SC). 9. The Tribunal vide its recent decision in the case of RRB Energy Ltd. Vs CC Chennai vide Final Order No.40175/2013 dated 17.03.2023 (in Appeal C/40257/2013) has considered a similar issue and held that the goods are eligible for exemption. Ld. Counsel prayed that the appeal may be allowed. 10. Ld. A.R. Ms. Anandalakshmi Ganeshram supported the findings in the impugned order. 11. Heard both sides. 12. The issue is whether Aluminium structures and fabricated items used as towers are integral part of Wind Turbines or Wind Operated Electricity Generators (WOEG) so as to be eligible for exemption under Notification No.12/2012-CE dated 17.03.2012. 13. The details of the goods manufactured and how these form part of the WOEG is also explained by the write up as well as the image furnished above. Though the adjudicating authority has considered the details submitted by the appellant, has concluded that these items are general purpose equipment and therefore exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different. The Notification No. 3/2001-C.E. No. 6/2002-C.E. provides exemption from payment of Central Excise duty in respect of wind operated electricity generators and its components and parts thereof. As the benefit of notification is available to the components and parts thereof, which not in the case before the Hon ble Supreme Court in the case of Nicco Corporation Ltd. (supra). Therefore, ratio of the above decision is not applicable in the facts of the present case. 14. In the case of CCE V Hyundai Unitech Electrical Transmission Ltd. (supra), the Hon ble Supreme Court observed as under : 5. The question which falls for consideration in this appeal is as to whether windmill doors and electrical boxes are components and/or parts of wind operated electricity generators. If the answer is in the affirmative, the respondent would be entitled to the benefit of exemption Notification No. 06/2002-C.E., dated 1-3-2002. List 5 of the said notification lists certain items and we are concerned with Item No. 13, which reads as under :- 13. Wind operated electricity generators, their components and parts thereof. 6. It is argued by Mr. K. Radhakrishnan, learned se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs, load spreading plates and the tower base given by the appellant is reproduced below. .. .. 5.4 We find that the anchor rings and the load spreading plates are specifically designed for the purpose of attaching the tower to the ground by providing necessary bolts for the same. The anchor rings and the load spreading plates are an extension of the tower, though the same is fixed to the foundation first and later attached to the tower. Thus they are parts of the tower. 5.5 In view of the above, we find 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 Notification No. 6/2006, dated 1-3-2006. The said Larger Bench decision has been affirmed by the Hon ble Supreme Court. Recently, the Tribunal in the case of RRB Energy Ltd. (supra) had analysed the very same issue and held that the assessee is eligible for exemption. 16. After appreciating the facts and applying the ratio of the above decisions, we are of the considered view that the goods are eligible for exemption. The impugned order is set aside. Appeal is allowed with consequential relief, if a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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