https://www.taxtmi.com/caselaws?id=373082 Bearings supplied for use in wind operated electricity generators were treated as essential components of the wind turbine and therefore qualified as exempt parts of non-conventional energy devices under the notification. The exemption was not defeated by a procedural condition relating to use outside the factory, because once the goods fell within the main exemption entry, the place of use became irrelevant. The commentary also states that the substantive exemption prevails over the procedural clearance condition, and that goods established as integral parts of an exempt device remain eligible for relief. 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 Bearings supplied for use in wind operated electricity generators were treated as essential components of the wind turbine and therefore qualified as exempt parts of non-conventional energy devices under the notification. The exemption was not defeated by a procedural condition relating to use outside the factory, because once the goods fell within the main exemption entry, the place of use became irrelevant. The commentary also states that the substantive exemption prevails over the procedural clearance condition, and that goods established as integral parts of an exempt device remain eligible for relief. Case-Laws Central Excise Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373082