2026 (7) TMI 759

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.... it was held that the un-machined castings manufactured by the appellants and supplied for use in the manufacture of Wind Operated Electricity Generator (WOEG), are not eligible for exemption under Notification No. 6/2006-CE dated 01.03.2006. 2. Shri Narendra Dave, Learned counsel for the appellants dwells elaborately on the classification of un-machined castings and submits that while machined castings are used as it is in the manufacture of WOEG, unmachined castings are drilled for making holes to fit nuts and bolts, painted and thereafter used in manufacture of WOEG. He submits that the classification of un-machined castings has no bearing on the eligibility to the notification as it is applicable for goods falling under 'any chapter'....

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....ch Control Pvt Ltd [2002 (5) TMI-CEGAT, Chennai] * Hyundai Unitech Electrical Transmission [2005 (187) ELT 112 (Tri-Mumbai)] affirmed [2015 (323) ELT220(SC)] * SKF Technologies Pvt Ltd [2020 (9) TMI 78-Tri-Ahmedabad] * Magna Electro-Castings Ltd [2005 (186) ELT 556 (Tri-Chennai)] * Pearl Insulations Pvt Ltd [2025(393) ELT 546(Tri-Bang)] 5. Shri B. Sangameshwar Rao, Learned Authorized Representative, reiterates the findings of the impugned order. He takes us through the relevant paras and submits that the Commissioner has rightly arrived at the classification of un-machined castings and denied the benefit. 6. Heard both sides and perused the records of the case. 7. Brief question involved in the i....

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.... and parts thereof including rotor and wind turbine controller (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro-industrial, industrial municipal and urban waste conversion device producing energy (17) Equipment for utilising ocean waves energy (18) Solar lantern (19) Ocean themal energy conversion system (20) Solar photovoltaic cell (21) Parts consumed within the factory of production of such parts for the manufacture of goods specified at S.Nos. 1 to 20 above. 9. We find that Learned Commissioner interprets Serial no. 21 as follows: 19.6 Further, I find that item no....

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....r, we find that CBEC vide clarification dated 30.06.2011 clarified as follows: "A. Whether any design/drawings are provided for making the items. Yes. Drawings are issued by M/s EIL to M/s Vaksh Steels. Based on these drawings M/s Vaksh makes the mould and further the Un-machined & Machined casting. Drawings are the same for Machined & Un-machined Castings. C. Whether the item is used after being procured? The item whether Un-machined or Machined Castings is used only in assembling for producing WOEG. E. Whether this item can be used anywhere else with some changes or as it is. No. These castings are used for M/s EIL wind turbines only for the manufacture of WOEG & cannot be used anywher....