https://www.taxtmi.com/caselaws?id=50399 Wires and cables used to transmit power between the generator and control panel were held to perform the ordinary function of cables, and the record did not show that they were specially designed exclusively for wind mills or incapable of use elsewhere. On that basis, they were not established as parts of wind mills for exemption under Notification No. 205/88-C.E. Authorities relied on by the assessee were distinguished because those cases involved cables cut to specific sizes, fitted with end-fittings, and identifiable as parts of the wind turbine system. The exemption was therefore not available. en-us Wed, 13 Sep 2000 00:00:00 +0530 Sat, 21 Aug 2010 14:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50399 Wires and cables used to transmit power between the generator and control panel were held to perform the ordinary function of cables, and the record did not show that they were specially designed exclusively for wind mills or incapable of use elsewhere. On that basis, they were not established as parts of wind mills for exemption under Notification No. 205/88-C.E. Authorities relied on by the assessee were distinguished because those cases involved cables cut to specific sizes, fitted with end-fittings, and identifiable as parts of the wind turbine system. The exemption was therefore not available. Case-Laws Central Excise Wed, 13 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50399