Case Law Details
KEC International Limited Vs Commissioner of Central Excise Central Goods & Service Tax (Appeals) (CESTAT Delhi)
The CESTAT, New Delhi in M/s. KEC International Limited v. Commissioner of Central Excise and Central Goods & Service Tax (Appeals) [Excise Appeal No. 52907 of 2019 dated May 10, 2022] set aside the order passed by the Revenue Department denying benefit of exemption to the assessee. Held that, galvanised solar structures for mounting or holding reflectors or mirrors are to be considered as “components” of reflectors or mirrors as they are required for the initial setting up of solar power generation projects and are eligible for the benefit of exemption as granted on the basis of a certificate issued by competent Revenue Authority.
Facts:
M/s. KEC International Limited (“the Appellant”) is in the manufacturer of transmission towers and erection and laying of power transmission lines on an EPC basis.
An Audit was conducted by the Revenue Department (“the Respondent”) wherein, it was noticed that the clearance of galvanised solar structures (module mounting structures and hot dip galvanised structures (“the Impugned Goods”) falling under Central Excise Tariff Heading 7308 2019 was being done by availing the benefit of the Notification No. 15/2010-Central Excise dated February 27, 2010 (“Exemption Notification”).
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