https://www.taxtmi.com/caselaws?id=772566 HR plates used as raw material for fabricating wind turbine towers were held not to be identifiable parts or components of the wind operated electricity generator, so the exemption under Notification No. 12/2012-CE was denied on merits. The distinction between inputs used to manufacture a part and the part itself was accepted, and mere use in tower fabrication did not satisfy the exemption condition. On limitation, the absence of suppression, fraud, collusion, or misstatement meant the extended period could not be invoked, and the penalty was not sustainable. The substantive demand survived only for the normal period. en-us Thu, 05 Jun 2025 00:00:00 +0530 Wed, 11 Jun 2025 10:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772566 HR plates used as raw material for fabricating wind turbine towers were held not to be identifiable parts or components of the wind operated electricity generator, so the exemption under Notification No. 12/2012-CE was denied on merits. The distinction between inputs used to manufacture a part and the part itself was accepted, and mere use in tower fabrication did not satisfy the exemption condition. On limitation, the absence of suppression, fraud, collusion, or misstatement meant the extended period could not be invoked, and the penalty was not sustainable. The substantive demand survived only for the normal period. Case-Laws Central Excise Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772566