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of <h1>Supreme Court Confirms Excise Duty Exemption for Wind Generator Components; Towers and Blades Included Under Notification No. 12/2012-Central Excise.</h1> The circular clarifies that towers and blades are essential components of Wind Operated Electricity Generators (WOEG) and are eligible for exemption from Central Excise duty under Notification No. 12/2012-Central Excise. This follows the Supreme Court's decision in a case involving eligibility for exemption of WOEG components like windmill doors and electrical boxes. The Ministry of New and Renewable Energy has identified towers, nacelles, rotors, and controllers as parts of WOEG. Any issues or further clarifications regarding components not listed should be referred to the Ministry or the Board through the Chief Commissioner.
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