Module Mounting Structures Not Exempt from Central Excise Duty, Exemption Limited to Specific Solar System Parts Under List 8.

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....Exemption from Central Excise Duty - module mounting structures - The Principal Commissioner has rightly concluded that the serial number 10 of List 8 refers to ‘solar power generating system’ and not to ‘module mounting structures’ manufactured by the appellant and only parts consumed within the factory of production of such parts for the manufacture of goods specified at serial numbers 1 to 20 of List 8 are exempted from payment of central excise duty. - AT....