https://www.taxtmi.com/caselaws?id=373082 The Tribunal ruled in favor of the appellant, a bearing manufacturer, regarding the eligibility of bearings as parts of wind mills for exemption under notification no. 12/2012-CE. The Tribunal determined that bearings are essential components of wind mills, qualifying for exemption under the notification exempting wind operated electricity generators and their parts. The decision emphasized the crucial role of bearings in wind mill functioning, aligning with legal principles recognizing essential components in product manufacturing. The Tribunal set aside the impugned order, allowing the appeal and highlighting the essential nature of bearings in wind mills for exemption eligibility. en-us Thu, 03 Jan 2019 00:00:00 +0530 Mon, 07 Jan 2019 12:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373082 The Tribunal ruled in favor of the appellant, a bearing manufacturer, regarding the eligibility of bearings as parts of wind mills for exemption under notification no. 12/2012-CE. The Tribunal determined that bearings are essential components of wind mills, qualifying for exemption under the notification exempting wind operated electricity generators and their parts. The decision emphasized the crucial role of bearings in wind mill functioning, aligning with legal principles recognizing essential components in product manufacturing. The Tribunal set aside the impugned order, allowing the appeal and highlighting the essential nature of bearings in wind mills for exemption eligibility. Case-Laws Central Excise Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373082