https://www.taxtmi.com/caselaws?id=203164 The applicant's specially designed transformers for wind-operated electricity generators were found ineligible for exemption from Central Excise duty under Notification No. 6/2006-Central Excise. The ruling clarified that while the transformers were essential for the generators' functioning, they were considered part of the system working with the generator, not the generator itself. The Authority emphasized that the transformers did not fall under the specific devices and systems listed for exemption, leading to the denial of the applicant's claim for exemption. en-us Fri, 18 Mar 2011 00:00:00 +0530 Fri, 07 Jun 2013 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203164 The applicant's specially designed transformers for wind-operated electricity generators were found ineligible for exemption from Central Excise duty under Notification No. 6/2006-Central Excise. The ruling clarified that while the transformers were essential for the generators' functioning, they were considered part of the system working with the generator, not the generator itself. The Authority emphasized that the transformers did not fall under the specific devices and systems listed for exemption, leading to the denial of the applicant's claim for exemption. Case-Laws Central Excise Fri, 18 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203164