https://www.taxtmi.com/caselaws?id=53547 The Dusk Dawn System was treated as a solar power generating system eligible for exemption under the notifications for non-conventional energy devices and systems. The Tribunal found that the solar photovoltaic module converted solar energy into electrical energy, while the controller and housing only applied or regulated the generated power for automatic street-light control. As the module was not an isolated part but formed an integrated system functioning on solar energy, the product fell within the notified category. The denial of exemption was therefore unsustainable, and the assessee was entitled to the benefit of the notifications. en-us Mon, 26 Jul 2004 00:00:00 +0530 Wed, 13 Oct 2010 18:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53547 The Dusk Dawn System was treated as a solar power generating system eligible for exemption under the notifications for non-conventional energy devices and systems. The Tribunal found that the solar photovoltaic module converted solar energy into electrical energy, while the controller and housing only applied or regulated the generated power for automatic street-light control. As the module was not an isolated part but formed an integrated system functioning on solar energy, the product fell within the notified category. The denial of exemption was therefore unsustainable, and the assessee was entitled to the benefit of the notifications. Case-Laws Central Excise Mon, 26 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53547