Exemption cannot be denied once granted by the competent Revenue Authority on components required for solar power generation

Whether the Appellant is entitled to the benefit of the Exemption Notification for the galvanised solar structure cleared to solar power generating companies?

source https://www.caclubindia.com/articles/exemption-cannot-be-denied-once-granted-by-competent-revenue-authority-on-components-required-for-solar-power-generation-47187.asp