https://www.taxtmi.com/caselaws?id=440155 Aluminium structures and fabricated tower assemblies specifically designed for wind energy projects qualify as components or parts of wind operated electricity generators when the evidence shows manufacture and supply against specific orders, supported by drawings, manufacturer declarations and a chartered engineer's certificate. Applying earlier precedent, the Tribunal treated tower-related items and safety or access components integral to the generator system, and rejected the contention that they were merely general-purpose equipment. The goods were therefore eligible for exemption under Notification No. 12/2012-CE dated 17.03.2012. en-us Tue, 11 Jul 2023 00:00:00 +0530 Wed, 12 Jul 2023 08:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440155 Aluminium structures and fabricated tower assemblies specifically designed for wind energy projects qualify as components or parts of wind operated electricity generators when the evidence shows manufacture and supply against specific orders, supported by drawings, manufacturer declarations and a chartered engineer's certificate. Applying earlier precedent, the Tribunal treated tower-related items and safety or access components integral to the generator system, and rejected the contention that they were merely general-purpose equipment. The goods were therefore eligible for exemption under Notification No. 12/2012-CE dated 17.03.2012. Case-Laws Central Excise Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440155