2017 (5) TMI 394

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....cleared vibration insolation systems without payment of duty amounting to Rs. 1,96,800/-. The Revenue sought to disallow the benefit claimed under said Notification. In the Order-in-Original dated 23.9.2003, the demand was set aside whereas the Commissioner (A) held the view that central excise duty is payable on the said goods. Aggrieved by the impugned order, the present appeal has been filed. 2. With the above background, we heard Mr. Harish Bindu Madhavan, learned advocate for the appellant and Shri Pakshirajan, AR for the Revenue. 3. The appellant has supplied vibration control systems to their customers M/s. Balarampur Chinni Mills Ltd. which has been granted license from Non-Conventional Energy Development Corporation of Andhra Pra....

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....ettled, relying upon [CCE v. Mahendra Engineering Works - 1993 (67) E.L.T. 134 followed in Bensel Industrial Corporation - 2000 (118) E.L.T. 119]. We find the flanges to be a part of WOEG. 2.2 The restriction being given to the exemption as part of the tower by reading Sr. No. 20 of lists, only on the grounds that flanges were not eligible since they were not consumed in the factory of production for the manufacture of tower has to be considered with the fact that tower of a Wind Mill being huge structures would only came into existence in the factory of manufacture as a design and in fact they would arise only in fact at site after assembly using the flanges. Consumption at site in tower is not questioned on facts nor it can be said that....