Wind mill exemption turns on whether cables are integral parts, not mere connecting accessories to the grid.

Armoured cables used only to connect a wind mill to the grid were held not to be integral parts of the wind mill. On that basis, they did not qualify as parts of the machinery for the purpose of Notification No. 67/95-C.E. dated 16-3-1995. The operative distinction was between components forming an integral part of the wind mill and items serving merely as connecting accessories. Accordingly, the exemption claim was treated as unavailable to the cables, and the Revenue's view prevailed.

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Issues: Whether armoured cables used for connecting a wind mill to the grid could be treated as parts of the wind mill so as to qualify for the benefit of Notification No. 67/95-C.E. dated 16-3-1995.

Analysis: The goods in question were not integral parts of the wind mill but were used only to connect the wind mill to the grid. On that factual basis, they could not be regarded as parts of the wind mill for the purpose of the exemption notification.

Conclusion: The benefit of the notification was not available to the armoured cables, and the Revenue's appeal succeeded.

Final Conclusion: The exemption claim failed because the cables were held not to be parts of the wind mill, resulting in allowance of the appeal.

Ratio Decidendi: Goods used merely for connecting a wind mill to the grid are not parts of the wind mill for the purpose of an exemption notification unless they form an integral component of the machinery.

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