CBEC circular regarding towers and blades as an essential component of wind mill.
20 October 2015
The CBEC has issued a clarifying circular today regarding tower and blades constituted as an essential component of Wind Operated Electricity Generators (WOEG). In view of the judgement of Hon’ble Supreme Court in M/s Gemini Instratech vs Commissioner of Central Excise, Nashik on 13th August, 2015 and clarification received from the administrative ministry parts/ components like Tower, Nacelle, Rotor, wind turbine controller, nacelle controller and control cables may be treated as parts and components of wind operated electricity generators eligible for exemption under serial no.332 of Notification No. 12/2012- Central Excise, dated 17.03.2012.