https://www.taxtmi.com/caselaws?id=430521 The Tribunal ruled in favor of the appellant, holding that the Galvanized Structure cleared by the appellant for solar power projects qualifies for exemption under Notification No.15/2010-CE as amended by Notification No.26/2012. The Tribunal emphasized that the structures are essential components of solar power plants, supported by MNRE certificates and purchase orders. The Tribunal criticized the Commissioner (Appeals) for relying on irrelevant case law and highlighted the government's intent to promote renewable energy projects through specific exemptions. The Tribunal set aside the duty demand and penalty, emphasizing compliance with exemption conditions and the necessity of the goods for solar projects. en-us Tue, 19 Jul 2022 00:00:00 +0530 Tue, 22 Nov 2022 09:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430521 The Tribunal ruled in favor of the appellant, holding that the Galvanized Structure cleared by the appellant for solar power projects qualifies for exemption under Notification No.15/2010-CE as amended by Notification No.26/2012. The Tribunal emphasized that the structures are essential components of solar power plants, supported by MNRE certificates and purchase orders. The Tribunal criticized the Commissioner (Appeals) for relying on irrelevant case law and highlighted the government's intent to promote renewable energy projects through specific exemptions. The Tribunal set aside the duty demand and penalty, emphasizing compliance with exemption conditions and the necessity of the goods for solar projects. Case-Laws Central Excise Tue, 19 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430521