Tribunal and Supreme Court uphold exemption for windmill tower foundation goods

The Tribunal allowed an early hearing application based on a settled issue previously decided by the Tribunal and upheld by the Supreme Court. The case involved the eligibility of goods supplied for windmill tower foundation for exemption under specific notifications. Relying on a Larger Bench decision and the appellant's case, the Tribunal upheld the exemption benefit under Notification No. 06/2006. The Supreme Court affirmed this decision, leading to the dismissal of the Revenue's appeal and the upholding of the impugned order, providing clarity on the exemption eligibility for such goods.

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Issues involved:
1. Eligibility for exemption under Notification No.06/2006-CE and/or Notification No.12/2012-CE for goods supplied to M/s.Suzion Gujarat Wind Park Ltd. for windmill tower foundation.

Analysis:

The judgment addresses an early hearing application based on the issue previously decided by the Tribunal and upheld by the Hon'ble Supreme Court. The applicant sought resolution under the Larger Bench judgment reported in 2016 (338) ELT 449 (Tri-LB) in their own case. The Tribunal allowed the early hearing application due to the settled position in the appellant's favor, as confirmed by the Supreme Court, leading to the disposal of the appeals with the consent of both parties.

The central issue revolves around the eligibility of goods supplied by the appellant to M/s.Suzion Gujarat Wind Park Ltd. for exemption under Notification No.06/2006-CE and/or Notification No.12/2012-CE when used for the foundation of windmill towers. The Tribunal's past order referred the matter to the Larger Bench for deciding the entitlement to exemption under Notification No.6/2006 dated 1.3.2006 for windmill doors, which was later extended to anchor rings and load spreading plates by the Larger Bench's decision. The Tribunal's decision set aside the impugned orders and allowed the appeals based on the Larger Bench's ruling.

The judgment emphasizes the Tribunal's reliance on the Larger Bench decision in the case of Gemini Instratech Pvt. Ltd. and the appellant's own case to uphold the exemption benefit under Notification No.6/2006 dated 01/03/2006. The Hon'ble Supreme Court dismissed the Revenue's appeal, affirming the Tribunal's decision based on the Larger Bench's ruling. Consequently, the Revenue's appeal was dismissed as the legal position on the issue was firmly settled, leading to the upholding of the impugned order.

In conclusion, the judgment highlights the significance of the Tribunal's reliance on the Larger Bench's decision and the subsequent validation by the Hon'ble Supreme Court in resolving the issue of exemption eligibility for goods supplied for windmill tower foundation. The legal position established through these decisions led to the dismissal of the Revenue's appeal and the upholding of the impugned order, providing clarity and finality to the matter at hand.

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