https://www.taxtmi.com/caselaws?id=175534 Wires and cables cleared for use in windmills were examined for exemption eligibility under Notification No. 205/88-C.E., as amended. The controlling question was whether such goods could be treated as part of windmills or as devices of windmills for exemption purposes. Relying on its earlier binding decision, the SC held that the goods did not qualify as exempt inputs or components under the notification. The exemption was therefore unavailable and the issue was answered in favour of the Revenue. en-us Thu, 13 Mar 2008 00:00:00 +0530 Wed, 25 Nov 2015 16:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175534 Wires and cables cleared for use in windmills were examined for exemption eligibility under Notification No. 205/88-C.E., as amended. The controlling question was whether such goods could be treated as part of windmills or as devices of windmills for exemption purposes. Relying on its earlier binding decision, the SC held that the goods did not qualify as exempt inputs or components under the notification. The exemption was therefore unavailable and the issue was answered in favour of the Revenue. Case-Laws Central Excise Thu, 13 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175534