2016 (2) TMI 216

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....evenue that the generation of power using windmill was to share the same with Electricity Board to avail the same quantum of power at the place of manufacture on barter system. There is also no dispute by Revenue that for generating power, installation of windmill is required and also maintenance thereof is inevitable. Considering all these aspects in a batch of appeals in the case of India Cement....

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....gy generated cannot be stored. Places where wind energy generated is not consumable arrangement between the generator of energy and power distributing agency like electricity board is obviously made to save the power so generated and make that available at the place of manufacture. 5. Out view above is fortified from the judgment of the Hon'ble High Court of Bombay in Central Excise Appeal ....