https://www.taxtmi.com/caselaws?id=256830 Boiler parts and general fabrication structures supplied for a mega power project were treated as eligible components or parts of machinery under Notification No. 12/2012-CE. Items such as beams, bunker, columns and boxes were held to qualify even when used as supporting structures, because the notification expressly covered components, whether finished or not, and raw materials for manufacture of the specified machinery and allied equipment. The project certificate and other conditions were not disputed. The exemption was therefore admissible, and the demand, interest and penalty could not be sustained, with consequential relief granted to the assessee. en-us Thu, 27 Nov 2014 00:00:00 +0530 Thu, 12 May 2016 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256830 Boiler parts and general fabrication structures supplied for a mega power project were treated as eligible components or parts of machinery under Notification No. 12/2012-CE. Items such as beams, bunker, columns and boxes were held to qualify even when used as supporting structures, because the notification expressly covered components, whether finished or not, and raw materials for manufacture of the specified machinery and allied equipment. The project certificate and other conditions were not disputed. The exemption was therefore admissible, and the demand, interest and penalty could not be sustained, with consequential relief granted to the assessee. Case-Laws Central Excise Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256830