https://www.taxtmi.com/caselaws?id=115290 Armoured cables used only to connect a wind mill to the grid were held not to be integral parts of the wind mill. On that basis, they did not qualify as parts of the machinery for the purpose of Notification No. 67/95-C.E. dated 16-3-1995. The operative distinction was between components forming an integral part of the wind mill and items serving merely as connecting accessories. Accordingly, the exemption claim was treated as unavailable to the cables, and the Revenue's view prevailed. en-us Thu, 09 Jun 2005 00:00:00 +0530 Fri, 25 May 2012 16:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115290 Armoured cables used only to connect a wind mill to the grid were held not to be integral parts of the wind mill. On that basis, they did not qualify as parts of the machinery for the purpose of Notification No. 67/95-C.E. dated 16-3-1995. The operative distinction was between components forming an integral part of the wind mill and items serving merely as connecting accessories. Accordingly, the exemption claim was treated as unavailable to the cables, and the Revenue's view prevailed. Case-Laws Central Excise Thu, 09 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115290