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    <title>2022 (5) TMI 647 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the mounting structures are essential components for setting up solar power projects and qualify for exemption under the notification. The demand was deemed time-barred as the appellant had informed authorities and complied with requirements. The impugned order was overturned, and the appeal was granted with consequential relief. The Tribunal highlighted the significance of technical literature in determining components of solar power systems, supporting the appellant&#039;s position based on these references.</description>
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      <description>The Tribunal held that the mounting structures are essential components for setting up solar power projects and qualify for exemption under the notification. The demand was deemed time-barred as the appellant had informed authorities and complied with requirements. The impugned order was overturned, and the appeal was granted with consequential relief. The Tribunal highlighted the significance of technical literature in determining components of solar power systems, supporting the appellant&#039;s position based on these references.</description>
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