https://www.taxtmi.com/caselaws?id=248580 Control panels, bus ducts and switch boards supplied as parts for use in a non-conventional energy plant were not covered by the exemption under Notification No. 3/2001-C.E. The exemption at Sl. No. 254 extends to non-conventional energy devices and systems specified in List 5, but the notification did not extend that benefit to parts supplied for use in such devices. As the goods were only components and not the exempted devices or systems themselves, the exemption claim failed and the denial of exemption was upheld. en-us Fri, 30 Aug 2013 00:00:00 +0530 Mon, 16 Jun 2014 22:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248580 Control panels, bus ducts and switch boards supplied as parts for use in a non-conventional energy plant were not covered by the exemption under Notification No. 3/2001-C.E. The exemption at Sl. No. 254 extends to non-conventional energy devices and systems specified in List 5, but the notification did not extend that benefit to parts supplied for use in such devices. As the goods were only components and not the exempted devices or systems themselves, the exemption claim failed and the denial of exemption was upheld. Case-Laws Central Excise Fri, 30 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248580