Windmill wires and cables did not qualify for excise exemption because they were not treated as part of windmills.

Wires and cables cleared for use in windmills were examined for exemption eligibility under Notification No. 205/88-C.E., as amended. The controlling question was whether such goods could be treated as part of windmills or as devices of windmills for exemption purposes. Relying on its earlier binding decision, the SC held that the goods did not qualify as exempt inputs or components under the notification. The exemption was therefore unavailable and the issue was answered in favour of the Revenue.

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Issues: Whether wires and cables cleared for use in windmills were entitled to exemption under Notification No. 205/88-C.E. dated 25.05.1988, as amended by Notification No. 57/1995-C.E. dated 16.03.1995.

Analysis: The goods were cleared for transmission of energy in windmills, but the controlling question was whether they could be treated as part of windmills or as devices of windmills for the purpose of the exemption. The point had already been decided against the assessee and in favour of the Revenue in the earlier binding decision relied upon by the Court.

Conclusion: The exemption was not available and the issue was answered in favour of the Revenue.

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