PUSHPAMAN FORGINGS Vs. CCE

JUDGEMENT

(1.) Appellants were clearing 'flanges' manufactured by them, as per specification, by employing the process of forging, which were cleared under the benefit of exemption under sr.no.251 of notification 6/2000 CE dated 01.03.2000 exempting non -conventional energy devices/systems specified in the list 5 of the said notification. Sr. no. 13 of the list 5 mentioned "Wind Operation, Electricity Generators, their components and parts thereof". The flanges so cleared, as it appears from the show cause notice para 2, which reads as -

(2.) The admitted position is MS flanges are parts of Wind Mill Tower, which in turn is a part of a WOEG following Tribunal's decision in the case of CCE v. Techno Fab Manufacturing Ltd., has held tower to be a part of the Wind Mill.