Exemption under 12/2012-CE available to aluminium structures and fabricated items used as towers of wind turbines

Barga India Private Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that 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. Facts- The appellant 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, it was noticed that the appellant had cleared good...