Answer / s.v.vaze

Neutral is the point formed by connection of 3 phase windings of any 3 ph Xmr/motor or generator. In case of solidly grounded system this neutral is earthed. IN case of Generators it is earthed through impedance to limit fault current.
Earth is a system which provides a path for current to flow into the earth. It acts as a Protection by providing early isolation of faulty section in case of any fault.

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