2025 (6) TMI 1592

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.... the service recipients? 2. The brief facts are that the appellants at the relevant time i.e. from the year 2014-15 to 30th June, 2017 were doing fabrication works and bringing in the larger parts of Wind Mill into existence which were eventually sold to the M/s. Fedders Lloyds Corporation Ltd. (FLCL). The charges paid to them by M/s. FLCL were only for the fabrication works, and not for the materials supplied to the appellants by the service recipient. It is not denied by either side that during the relevant time, Central Excise Notification No. 12/2012-CX dated 17.03.2012 had exempted vide entry No. 332 goods falling in any chapter till the time they were relating to non-conventional energy charges, devices or systems specified in list....

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....r Bench decision is reads as under: "5.2 The learned AR argued that the anchor rings and load spreading plates are not parts of the tower and are parts of the foundation of the tower. He argued that Circular No. 1008/15/2015, dated 20-10-2015 covers only the following items : 2. Ministry of New and Renewable Energy had earlier clarified to CBEC on the subject that the following are parts of wind operated electricity generators : (i) Tower : which supports the nacelle and rotor assembly of a wind operated electricity generator. (ii) Nacelle : which consists of gear box, generator, yaw components, flexible couplings, brake hydraulics, brake calipers, sensors, nacelle plate, nacelle cover and other smaller c....

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....d spreading plates. When assembled it would form in the shape of a cylindrical cage. The tower has holes at its base matching with the bolts of the anchor rings and the load spreading plates and together they can be joined by bolts. However, the assembly of anchor rings and the load spreading plates is first fixed together and made a part of the foundation by using reinforced cement concrete. Thereafter the tower is attached to the bolts of the anchor rings and load spreading plates assembly. A picture of the said arrangement of the anchor rings, load spreading plates and the tower base given by the appellant is reproduced below. 5.4 We find that the anchor rings and the load spreading plates are specifically designed for the purpo....