https://www.taxtmi.com/caselaws?id=794873 Notification No. 6/2006-CE exempts goods used in specified energy devices, including wind-operated electricity generators, their components and parts, as well as parts consumed within the factory to manufacture those specified goods. The analysis states that this wording covers parts further used to make components of wind-operated electricity generators, so exemption cannot be denied merely because the goods are un-machined castings. Tailor-made castings produced to customer drawings, incapable of alternative use and intended solely for such generators, fall within the exemption. The Board's clarification and supporting precedent reinforce this interpretation, making denial of exemption unsustainable. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794873 Notification No. 6/2006-CE exempts goods used in specified energy devices, including wind-operated electricity generators, their components and parts, as well as parts consumed within the factory to manufacture those specified goods. The analysis states that this wording covers parts further used to make components of wind-operated electricity generators, so exemption cannot be denied merely because the goods are un-machined castings. Tailor-made castings produced to customer drawings, incapable of alternative use and intended solely for such generators, fall within the exemption. The Board's clarification and supporting precedent reinforce this interpretation, making denial of exemption unsustainable. Case-Laws Central Excise Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794873