Case Law Details
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 goods viz. structures of aluminium etc. falling under CETH 7610-9090 and the appellant had not paid central excise duty on such clearances claiming exemption under Notification No.12/2012-CE dated 17.03.2012. Such goods collectively bundled and called as ‘Assembly pallets’ or ‘Tower Internals’ were claimed by appellant to be parts of Wind Mills / Wind Operated Electricity Generators (WOEG).
The department was of the view that such goods are general purpose equipment and are not specific parts of the WOEG. The audit team objected to the availing of exemption.
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