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2013 (12) TMI 701 - AT - Central ExciseEligibility for Notification No.63/95-CE – Goods supplied for defence purposes or other projects – Held that:- Supply made to vendors would not be covered by the Notification No.63/95-CE dt. 16/03/1995 - The clarification above although are not issued under any of the provisions of the statute and lacks legal sanction, that was binding on the tax administration for uniformity approach to the subject to remove anomaly - Relying upon National Engg. Industries Ltd. Vs. CCE, Jaipur-I [2010 (7) TMI 406 - CESTAT, NEW DELHI ] - extension of benefit of the Notification to a job worker and vendor supplying input to the manufacturer of final goods for ultimate supply to Ministry of Defence would apparently amount to extending the scope of exemption to such job worker and vendor which is not permissible - it is not merely supply to Ministry of Defence but such supplies should be for official purpose when the exemption is available in relation to finished goods but not in relation to inputs supplied to manufacture of finished goods – Decided against Assessee.
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