https://www.taxtmi.com/caselaws?id=353025 Anchor rings and load spreading plates cleared for use in windmill tower foundations were treated as parts of towers specially designed for wind operated electricity generators, so they qualified for exemption under Notification No. 6/2006-CE dated 01.03.2006. The Tribunal relied on its Larger Bench ruling, which had already taken the same view and had not been disturbed by the Supreme Court, leaving the legal position settled. On that basis, the goods were held eligible for exemption and the Revenue's challenge failed. en-us Mon, 30 Oct 2017 00:00:00 +0530 Wed, 27 Dec 2017 08:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353025 Anchor rings and load spreading plates cleared for use in windmill tower foundations were treated as parts of towers specially designed for wind operated electricity generators, so they qualified for exemption under Notification No. 6/2006-CE dated 01.03.2006. The Tribunal relied on its Larger Bench ruling, which had already taken the same view and had not been disturbed by the Supreme Court, leaving the legal position settled. On that basis, the goods were held eligible for exemption and the Revenue's challenge failed. Case-Laws Central Excise Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353025