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2014 (6) TMI 345 - SC - Central ExciseGoods supplied to Indian Navy - consumption on board vessel - End User Certificate - Valid or not - Notification No. 64/95-CE - Held that:- Subject goods were supplied by the respondent as stores for consumption on board vessel of the India Navy cannot be said to be legally flawed. END USER Certificate is not applicable only for the purpose of Clause 21 of Exemption Notification 64/95 Central Excise and not in respect of Clause 3. The End User Certificate leaves no manner of doubt that the subject goods were purchased by Material Organisation exclusively for the consumption on board warships of the Indian Navy. This satisfies the twin requirement of Clause 3. - Decided against Revenue.
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