CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL New Delhi ~~~~~

PRINCIPAL BENCH – COURT NO. 3 Excise Appeal No. 50762 of 2020 [Arising out of Order-In-Original No. 01/Pr. Commr/CEX/UJN/2019-20 dated

23.10.2019 passed by the Commissioner of CGST & Central Excise, Ujjain]

Inox Wind Limited : Appellant (s)

Mr. Chandra Shekhar Tripathi, Inox Tower, Plot No. 17, Noida Sector-16A, Noida, U.P. 201301 Vs Principal Commissioner, CGST &

Central Excise-Ujjain : Respondent (s)

29, Bharatpuri Administrative Area, Ujjain, M.P. 456010 APPEARANCE:

Shri Hemant Bajaj, Advocate for the Appellant Shri Ranjan Prakash and Shri Shiv Shankar, Authorized Representatives for the Respondent CORAM :

HON’BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 50887/2025 Date of Hearing: 07.04.2025 Date of Decision: 05.06.2025 P.ANJANI KUMAR:

The appellants M/s Inox Wind Limited are engaged in the manufacture of Wind Operated Electricity Generator (WOEG); the appellants procured HR plates availing exemption under Notification No. 12/2012-CE claiming the same to be parts of WOEG; the appellants sent the HR plates for job work to manufacture towers. On conduct of an audit, Re