2013 (7) TMI 464

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....no. 6/2002-CE dated 01/03/2002 at Sl. No. 237 is denied in respect of Windmill doors manufactured by the appellant. 3. The appellants were engaged in the manufacture of current transformers, voltage transformers, windmill door, electrical boxes, etc. During the period June 2001 to May 2005 the appellant claimed benefit of above mentioned notifications in respect of windmill doors. Two show-cause notices were issued demanding duty by denying the benefit of notification. The adjudicating authority denied the benefit of notifications and confirmed the demand of Rs. 1,32,75,126/- and Rs.55,85,513/- along with interest. A penalty of Rs. 2 lakhs was also imposed under Section (sic) 25 of the Central Excise Rules. 4. The contention of the ap....

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....er of the wind operated electricity generators. 5. The contention is that as the Revenue is not denying the benefit of notification in question in respect of the tower of wind operated electricity generators, the doors which are part of tower are also entitled for the benefit of notification. 6. The appellant also relied upon the decision of the Tribunal in the case of Hyundai Unitech Electrical Transmission Ltd., vs. CCE, 2005 (187) ELT 312 (Tri-Mumbai) whereby the benefit of notification No.6/2000 was allowed in respect of tower and lattice masts. The appellant also relied upon the decision of the Tribunal in the case of Pushpam Forging Vs. CCE, 2006 (193) ELT 334 (Tri-Mumbai) whereby the benefit of notification was allowed in respe....

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....ectricity generator, its component and part thereof".    Under Notification No.6/2002-CE dated 01/03/2002 Sl. No. 237 covers all the goods used in non-conventional energy devices/systems specified in list 9 and the said product is placed at item No. 13 in the list No.9 which reads as - " Wind operated electricity generator, its components and parts thereof including rotor and wind turbine controller". 11. The issue involved in this appeal is whether the doors manufactured by the appellant are entitled for the benefit of above mentioned notification or not. 12. The Revenue relied upon the decision of the Hon'ble Supreme Court in Nicco Corporation Ltd. case (cited supra ) whereby the Hon'ble Supreme Court denied the benefit....