https://www.taxtmi.com/caselaws?id=235306 Windmill doors manufactured for use with wind operated electricity generators were treated as eligible for exemption under Notification No. 3/2001-CE and Notification No. 6/2002-CE because the exemption covered not only the generators themselves but also their components and parts. The Tribunal distinguished the Supreme Court ruling relied on by the Revenue, noting that it concerned wires and cables under differently worded notification entries and was therefore not applicable. It also relied on the Revenue's acceptance of exemption for windmill towers, observing that doors forming part of the tower used with the generator could not be treated differently. The denial of exemption was set aside. en-us Wed, 13 Feb 2013 00:00:00 +0530 Wed, 23 Apr 2014 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235306 Windmill doors manufactured for use with wind operated electricity generators were treated as eligible for exemption under Notification No. 3/2001-CE and Notification No. 6/2002-CE because the exemption covered not only the generators themselves but also their components and parts. The Tribunal distinguished the Supreme Court ruling relied on by the Revenue, noting that it concerned wires and cables under differently worded notification entries and was therefore not applicable. It also relied on the Revenue's acceptance of exemption for windmill towers, observing that doors forming part of the tower used with the generator could not be treated differently. The denial of exemption was set aside. Case-Laws Central Excise Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235306