Clarification regarding tower and blades constitute an essential component of Wind Operated Electricity Generators (WOEG)

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....elhi Dated, the 20th October, 2015 To Principal Chief Commissioner / Chief Commissioner of Central Excise (All), Principal Commissioner of Central Excise / Commissioner of Central Excise (All), Web-master, CBEC Madam/sir, Subject: - Clarification regarding tower and blades constitute an essential component of Wind Operated Electricity Generators (WOEG)-reg.  A large nu....

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....18 of 2006, wherein Hon’ble Apex Court (while deciding the eligibility of wind mill doors and electrical boxes of WOEG  for exemption) has held that- “ "It is not in dispute that as far as windmill doors or tower doors are concerned, it is a safety device which is used as security for high voltage equipments fitted inside the tower, preventing unauthorized access and preventing e....

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....            The appeal is accordingly dismissed" ’’ 3.   Ministry of New and Renewable Energy had earlier clarified to CBEC on the subject that the following are parts of Wind Operated Electricity Generators. i)  Tower: which supports the nacelle and rotor assembly of a wind operated electricity generato....