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Issues: Whether boiler parts and general fabrication structures supplied to a mega power project were eligible for exemption under Notification No. 12/2012-CE as components or parts of machinery.
Analysis: The goods manufactured and supplied consisted of items such as beams, bunker, columns and boxes, and the only dispute was whether they could be treated as general fabrication structures outside the notification. The Court followed the earlier tribunal decision on identical facts and held that even where such items are used as supporting structures for machinery, they are to be treated as component parts of that machinery. The notification covered all components, whether finished or not, as well as raw materials for manufacture of the specified machinery and allied equipment. The requisite project certificate and other conditions were not in dispute.
Conclusion: The exemption was admissible and the demand, interest and penalty could not be sustained. The appeal was allowed with consequential relief to the assessee.
Ratio Decidendi: Items used as supporting structures for machinery are covered as component parts where the exemption notification expressly extends to all components, whether finished or not, and to raw materials for the manufacture of the specified goods.
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