This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Central Excise Duty not exempt on ‘Module Mounting Structures’
Case Law Details
- Case Name
- Raydean Industries Vs The Commissioner Central Goods & Service Tax (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
M/s Raydean Industries Vs The Commissioner Central Goods & Service Tax (CESTAT Delhi)
The issue that arises for consideration in this appeal is whether ‘module mounting structures’, which are manufactured by the appellant and which are supplied to suppliers of solar power water pumping systems for irrigating agriculture fields, is exempted from payment of central excise duty in terms of the notification dated 17.03.2012. The appellant claims that such exemption would be available at serial no. 332 of the said notification. The description of excisable goods at serial no. 332 is ‘non-...
