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2019 (4) TMI 1255 - CESTAT KOLKATASupply of certain goods for use as “ship stores” in the ships belonged to the Indian Navy - benefit of N/N. 64/95 dated 16.03.1995 (Sl.No.3) - under construction vessels - Department was of the view that the benefit of the Notification cannot be extended to the goods supplied to Indian Naval Vessels, which were under construction - HELD THAT:- The Notification extends benefit to goods, other than cigarettes, if supplied as stores for consumption on board a vessel of the India Navy. There were doubts whether the benefit can also be extended to goods supplied to Indian Navy Vessel which are under construction. However, the issue was laid to rest with the decision of the Hon’ble Supreme Court on the subject in the case of LEADER ENGINEERING WORKS VERSUS COMMISSIONER OF C. EX., CHANDIGARH [2006 (2) TMI 193 - SUPREME COURT OF INDIA]. Since the above clearances are duly supported by certificates from Navy, we find no reason to deny the benefit. Accordingly, the benefit of Notification No.64/95 ibid for the clearances is allowed. Appeal allowed in part.
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