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Issues: (i) Whether wires and cables used in wind electric generators were eligible for exemption as parts of windmills under Notification No. 205/88-C.E. dated 25-5-1988. (ii) Whether penalty was imposable.
Issue (i): Whether wires and cables used in wind electric generators were eligible for exemption as parts of windmills under Notification No. 205/88-C.E. dated 25-5-1988.
Analysis: The exemption was claimed on the footing that the goods were supplied for use in windmills and that the notification covered parts of windmills by description. The Tribunal held that wires and cables were used for transmitting energy and for connection between the wind electric generator and the control panel, but the windmill was complete in itself without the cables. Following earlier decisions holding that electric cables cannot be treated as parts of windmills, the Tribunal held that the benefit of the notification was not available.
Conclusion: The exemption under Notification No. 205/88-C.E. was denied, and this issue was decided against the assessee and in favour of the Revenue.
Issue (ii): Whether penalty was imposable.
Analysis: After allowing the Revenue's appeal on the exemption issue, the Tribunal considered the facts and circumstances and found no basis to sustain a penalty.
Conclusion: No penalty was imposable on the respondents.
Final Conclusion: The Revenue succeeded on the exemption issue, while the penalty component was set aside, leaving the appeal only partly accepted.
Ratio Decidendi: Goods claimed as parts of windmills do not qualify for exemption where they are not integral parts of the windmill and the notification covers the description only when the goods answer that description on a substantive basis.
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