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2010 (10) TMI 269 - CESTAT, NEW DELHIExemption Notification - Defence supply - Goods manufactured use by Defence Department - Notification No. 62/95-C.E., dated 16-3-95 is to be strictly observed in view of cumulative conditions required to be fulfilled - The conditions of notification clearly say that the goods of the description under Sri. No. 16 falling under any of the classes mentioned in column No. 2 of the notification should be necessarily manufactured by a factory belonging to the Central Government - - An interpretation clearly establishes spirit of the notification to serve public interest it seeks to achieve - Therefore, in total disagreement with the contention of the assessee claiming relief under this notification for the reason that the manufacture of the impugned goods was not done by a factory belonging to the Central Government - Once the first condition itself is not fulfilled there is no necessity to look into the other two conditions which depend on the condition - Since all the three conditions are cumulative in nature, benefit of exemption not available to assessee. the learned Commissioner (Appeals) had properly adjudicated the matter there is no scope to grant any relief to the assessee on merit. Learned Counsel at the end relied upon the provisions of Cenvat credit Rules, 2002 - According to him Rule 6(2) recognizes defence supply, for which the appellants should not be denied any relief - If the submission of the learned Counsel is accepted, then the purpose of notification shall be defeated - Therefore, disagree with the his contention - Consequently, the appeals fail.
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