Control cables for wind power projects qualify as exempt parts of wind operated electricity generators under the notification.

Control cables supplied for wind power projects were treated as parts of wind operated electricity generators and were held eligible for exemption under Notification No. 6/2002-C.E. The tribunal relied on the notification entries and the CBEC clarification, issued with reference to the Ministry of New and Renewable Energy, which stated that wind turbine controllers, nacelle controllers and control cables form part of wind operated electricity generators. Revenue's reliance on Supreme Court decisions was rejected because those rulings concerned a different notification. The denial of exemption was therefore set aside in favour of the assessee.

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Issues: Whether control cables or power cables supplied for wind power projects were eligible for exemption under Notification No. 6/2002-C.E. as parts of wind operated electricity generators.

Analysis: The cables were used in modern wind power plants for control application and were treated as control cables forming part of the wind operated electricity generators. The relevant notification covered such parts in the table read with the specified entries in List 9, and the clarification issued by the Central Board for Excise and Customs, relying on the Ministry of New and Renewable Energy, stated that wind turbine controller, nacelle controller and control cables are parts of wind operated electricity generators. The contrary Supreme Court decisions relied on by the Revenue were distinguished as dealing with a different notification.

Conclusion: The cables were held to be eligible for exemption under Notification No. 6/2002-C.E., and the denial of exemption was set aside in favour of the assessee.

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