MOOWR Instructions for denying benefit to Solar Power Generation Units was quashed

ACME Heergarh Powertech Private Limited Vs Central Board of Indirect Taxes And Customs & Anr. (Delhi High Court)

Conclusion: The statutory scheme underlying the Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR) could not be construed as seeking to exclude solar power generation in terms of permissions granted under Section 65 of the Customs Act, 1962.

Held: The writ petitions was filed challenging the validity of instructions dated July 9, 2022, issued by the Central Board of Indirect Taxes and Customs in exercise o

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