https://www.taxtmi.com/caselaws?id=777840 CESTAT HYDERABAD - AT upheld the Commissioner (Appeals): the exemption notification N/N. 15/2010-CE covers "all items of machinery required for setting up of solar power generation," which includes module mounting structures and related fittings; therefore substantive benefit cannot be denied. The tribunal held that omission to produce a certificate at time of clearance, where the assessee had applied and delay was bureaucratic, cannot defeat entitlement and the subsequently produced certificate must be accepted. Revenue's appeal dismissed. 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 CESTAT HYDERABAD - AT upheld the Commissioner (Appeals): the exemption notification N/N. 15/2010-CE covers "all items of machinery required for setting up of solar power generation," which includes module mounting structures and related fittings; therefore substantive benefit cannot be denied. The tribunal held that omission to produce a certificate at time of clearance, where the assessee had applied and delay was bureaucratic, cannot defeat entitlement and the subsequently produced certificate must be accepted. Revenue's appeal dismissed. Case-Laws Central Excise Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777840