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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2005 (3) TMI 285 - AT - Central Excise

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        Wind-mill parts exemption applies to control panels used exclusively with wind-operated electricity generators. Control panels used exclusively for wind-operated electricity generators were treated as parts of wind-mills and therefore fell within Sl. No. 12 of the ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Wind-mill parts exemption applies to control panels used exclusively with wind-operated electricity generators.

                            Control panels used exclusively for wind-operated electricity generators were treated as parts of wind-mills and therefore fell within Sl. No. 12 of the Table to Notification No. 205/88-C.E. The Tribunal relied on its earlier final order in the same assessee's case and accepted that the exemption applied to the subject goods. The departmental objection was rejected, so the Revenue's challenge to exemption eligibility failed.


                            Issues: Whether control panels meant only for wind-operated electricity generators were entitled to exemption under Notification No. 205/88-C.E. as parts of a wind-mill.

                            Analysis: The Tribunal followed its earlier final order in the same assessee's case and held that the subject control panels were parts of wind-mills covered by Sl. No. 12 of the Table annexed to Notification No. 205/88-C.E. The departmental challenge was therefore not accepted.

                            Conclusion: The exemption was available to the subject goods and the Revenue's appeals failed.

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