https://www.taxtmi.com/caselaws?id=777840 Module mounting structures used in a solar power generation project were held to fall within the scope of Notification No. 15/2010-CE because the exemption covered machinery required for initial setting up of the project and used broad inclusive language. The absence of an express reference to mounting structures in the inclusive part did not narrow that wider exemption. Delayed submission of the MNRE certificate did not defeat the exemption, since the certificate was subsequently obtained and the lapse was only procedural. The substantive exemption was therefore available, and the revenue challenge failed. en-us Mon, 01 Sep 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777840 Module mounting structures used in a solar power generation project were held to fall within the scope of Notification No. 15/2010-CE because the exemption covered machinery required for initial setting up of the project and used broad inclusive language. The absence of an express reference to mounting structures in the inclusive part did not narrow that wider exemption. Delayed submission of the MNRE certificate did not defeat the exemption, since the certificate was subsequently obtained and the lapse was only procedural. The substantive exemption was therefore available, and the revenue challenge failed. Case-Laws Central Excise Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777840