https://www.taxtmi.com/caselaws?id=205090 Springs supplied for rotor blades used in wind mill generators were treated as prima facie eligible for exemption under Notification No. 6/2006 dated 01.03.2006, since the notification extends to wind operated electrical generators, systems and parts thereof. The demand proceeded on the view that rotor blades were outside the notification, but the Tribunal found, on the record, that the springs were meant for rotor blades used in wind mill generators and that parts of rotor blades could prima facie fall within the notification. On that basis, waiver of pre-deposit was granted and recovery of the demanded duty, interest and penalty was stayed pending disposal of the appeal. en-us Mon, 25 Oct 2010 00:00:00 +0530 Thu, 18 Aug 2011 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205090 Springs supplied for rotor blades used in wind mill generators were treated as prima facie eligible for exemption under Notification No. 6/2006 dated 01.03.2006, since the notification extends to wind operated electrical generators, systems and parts thereof. The demand proceeded on the view that rotor blades were outside the notification, but the Tribunal found, on the record, that the springs were meant for rotor blades used in wind mill generators and that parts of rotor blades could prima facie fall within the notification. On that basis, waiver of pre-deposit was granted and recovery of the demanded duty, interest and penalty was stayed pending disposal of the appeal. Case-Laws Central Excise Mon, 25 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205090