2026-VIL-1249-CESTAT-HYD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Exemption for Wind Energy Parts - Un-machined castings for wind operated electricity generators - The Appellant manufactured un-machined castings which were supplied to manufacturers of Wind Operated Electricity Generators claiming exemption under Notification 6/2006-CE dated 01.03.2006 which exempts goods falling under any chapter and used in conventional energy devices including WOEG, its components and parts. The Commissioner held that un-machined castings falling under CETH 7325 were not eligible for exemption and that only WOEG parts classifiable under CETH 8503 qualified - Whether un-machined castings tailor-made for use in the manufacture of WOEG are eligible for exemption under Notification 6/2006-CE when they are not separately classified as WOEG parts and components - HELD - The Commissioner misinterpreted Serial No. 21 of List 5 of the Notification. The Serial No. 21 of the said Notification specifically provides exemption for parts consumed within the factory of production of such parts for the manufacture of goods listed in Serial Nos. 1 to 20 including WOEG. This entry was specifically included to cover parts which further go into the making of parts for WOEG. The exemption notification applies to goods falling under any chapter without chapter-specific limitation - The Appellant manufactured the castings strictly as per specifications and drawings provided by customers for use only in manufacturing WOEG. The castings are tailor-made for WOEG manufacture and cannot be used elsewhere with or without changes. The CBEC clarification dated 30.06.2011 confirmed that both un-machined and machined castings tailor-made for WOEG are eligible for exemption. Un-machined castings are not merely intermediate goods but are specifically designed and produced for direct incorporation into WOEG. Any other reading of the notification would defeat its intention. The un-machined castings are eligible for exemption under Notification 6/2006-CE - the impugned order is set aside and the appeal is allowed
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