https://www.taxtmi.com/caselaws?id=345324 Goods such as bus duct, control panel, ICAM system and static convertor qualified for exemption under Notification No. 6/2002-CE when used in a non-conventional energy device or system. The exemption was supported by a certificate from the State non-conventional energy development corporation confirming use in the power project, and by the Board's circular stating that machinery, components and equipment forming part of a complete control equipment or system may qualify on proper evidence. A view that the items must independently generate energy was rejected as too narrow and inconsistent with the object of the notification, so the exemption was upheld. en-us Fri, 16 Jun 2017 00:00:00 +0530 Mon, 30 Apr 2018 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345324 Goods such as bus duct, control panel, ICAM system and static convertor qualified for exemption under Notification No. 6/2002-CE when used in a non-conventional energy device or system. The exemption was supported by a certificate from the State non-conventional energy development corporation confirming use in the power project, and by the Board's circular stating that machinery, components and equipment forming part of a complete control equipment or system may qualify on proper evidence. A view that the items must independently generate energy was rejected as too narrow and inconsistent with the object of the notification, so the exemption was upheld. Case-Laws Central Excise Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345324