https://www.taxtmi.com/caselaws?id=762193 A purposive reading of the exemption notification treated wind mills' paint as a protective external coating, not a separate constituent of the generator. The Tribunal reasoned that parts or components are items that make up the whole machine, but an integral finishing feature functionally incidental to the exempted product may still fall within the exemption. On that basis, paint applied to wind mills was held eligible for exemption as part of the wind operated electricity generator, and the Department's attempt to distinguish the coating from the exempted goods was rejected, with the demand and penalty set aside. en-us Mon, 25 Nov 2024 00:00:00 +0530 Wed, 27 Nov 2024 08:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762193 A purposive reading of the exemption notification treated wind mills' paint as a protective external coating, not a separate constituent of the generator. The Tribunal reasoned that parts or components are items that make up the whole machine, but an integral finishing feature functionally incidental to the exempted product may still fall within the exemption. On that basis, paint applied to wind mills was held eligible for exemption as part of the wind operated electricity generator, and the Department's attempt to distinguish the coating from the exempted goods was rejected, with the demand and penalty set aside. Case-Laws Central Excise Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762193