Pole Shoe in Wind Generators Qualifies for Tax Exemption, Tribunal Confirms its Essential Role in Electricity Generation.

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....Benefit of exemption - The appellant contends that since the pole shoe is a component of the Wind Operated Electricity Generator (WOEG), the exemption applies. The Revenue argues that since the pole shoe is used in the rotor, which is not directly part of the WOEG, the exemption does not apply. - The Tribunal noted that the pole shoe, being a part of the generator rotor assembly, is indeed essential for the functioning of the WOEG. The technical analysis supported this conclusion, emphasizing the role of the pole shoe in generating electricity within the WOEG. - Since the pole shoe contributes to the generation of electricity within the WOEG, it falls within the ambit of the exemptions provided in the notifications.....