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2016 (1) TMI 1138 - AT - Central ExciseDenial of benefit of exemption Notification No. 64/95-C.E., dated 16-3-1995 against its Sl. No. 21 - goods supplied for use in construction of warships of Indian Navy - certificate from the Competent Authority of Indian Navy - the decision in the case of Leader Engineering Works v. CCEX [2006 (2) TMI 193 - SUPREME COURT OF INDIA] referred - Held that: - Hon’ble Apex Court in the case of Leader Engineering Works was considering the goods which were supplied as stores for consumption on board of ship and they were supplied to ship builders and the entry considered was against Sl. No. 3 of the subject notification. Therefore, the facts in the case of Leader Engineering Works are definitely different than the facts on record of these appeals and the case not applicable. Circuit breakers and other electrical goods were distinctly supplied for use in construction of warship of Indian Navy only. In this regard, the appellant has got the certificate from the Competent Authority namely Rear Admiral of Indian Navy which is the second condition of the Notification against Sl. No. 21. In this Notification, it is nowhere mentioned that goods were to be directly supplied to Indian Navy. When the goods are being supplied to MDL which was using them for construction of warships of Indian Navy, it is very clear that conditions of the Notification against Sl. No. 21 have been complied with and the subject goods are entitled to the benefit of subject notification namely 64/95-C.E., dated 16-3-1995 - appeal allowed - decided in favor of appellant.
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