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2015 (12) TMI 1005 - AT - Central ExciseDenial of exemption under the Notification No. 64/1995-CE on the ground that the goods cannot be treated as ship stores - Held that:- Apex Court’s decision [2014 (6) TMI 345 - SUPREME COURT] is squarely applicable as there is no dispute on facts that appellants have supplied the radar and its parts to Indian navy, which is supported by the certificate issued by the competent authority. Therefore, the appellant has rightly claimed the excise duty paid on the goods supplied to the Indian Navy and they are eligible for exemption under Notification No. 64/1995-CE dated 16.03.1995. - By respectfully following the ratio delivered in the above judgment of the Hon ble Supreme Court of India, we hold that the respondent/assessee are eligible for exemption under Notification No.64/1995-CE (Sl.No.3) dated 16.3.1995 as amended by Notification No.25/2002-CE dated 11.04.2002 - No infirmity in impugned order - Decided against Revenue.
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