2017 (2) TMI 100

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....e, Advocate for the Respondent Per : Ramesh Nair The issue involved in the present case is that whether M.S. Forged Flanges, as parts/spares of the wind mill tower manufactured and supplied by appellant is eligible for exemption Notification No. 6/2000 dated 1-3-2000 as non-conventional energy devices/ systems. 2. Shrie Ashutosh Nath, Asstt. Commissioner(A.R.) appearing on behalf of the appella....

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....itted position is M.S. Flanges are parts of Wind Mill Tower, which in turn is part of a WOEG following. "(Tribunals decision in case of C.C.E. v. Techno Fab Manufacturing Ltd. 2003 (158) E.L.T. 515 has held tower to be a part of the Wind Mill. 2.2 once tower is accepted and found and held to be part of Wind Operational Electric Generator (WOEG for short) it is to be held that part i.e. flange of ....

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....y came into existence in the factory of manufacture as a design & in fact they would arise only infact at site after assembly using the flanges. Consumption at site in tower is not questioned on facts nor it can be said that flange is not used where the tower came into existence. The concept of interpretation of "consumed in factory of production" & limiting the same to the Central Excise register....

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....lumn having an Entry 'Wind Mills' spares & parts (for wind operated electricity generators), We find when "the Board has cast an obligation on the department vide Circular No. 124/35/95-CX. dtd. 10-5-95 to scrutinize the declaration, therefore the finding on suppression as arrived by the Ld. Adjudicator is this order, para 10, of deliberate omission of Sr. No. to involve the Proviso clause & l....