https://www.taxtmi.com/caselaws?id=279000 Control cables supplied for wind power projects were treated as parts of wind operated electricity generators and were held eligible for exemption under Notification No. 6/2002-C.E. The tribunal relied on the notification entries and the CBEC clarification, issued with reference to the Ministry of New and Renewable Energy, which stated that wind turbine controllers, nacelle controllers and control cables form part of wind operated electricity generators. Revenue's reliance on Supreme Court decisions was rejected because those rulings concerned a different notification. The denial of exemption was therefore set aside in favour of the assessee. en-us Thu, 24 Aug 2017 00:00:00 +0530 Thu, 28 Feb 2019 06:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279000 Control cables supplied for wind power projects were treated as parts of wind operated electricity generators and were held eligible for exemption under Notification No. 6/2002-C.E. The tribunal relied on the notification entries and the CBEC clarification, issued with reference to the Ministry of New and Renewable Energy, which stated that wind turbine controllers, nacelle controllers and control cables form part of wind operated electricity generators. Revenue's reliance on Supreme Court decisions was rejected because those rulings concerned a different notification. The denial of exemption was therefore set aside in favour of the assessee. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279000