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2017 (11) TMI 879 - HC - Central ExciseBenefit of N/N. 63/95-CE dated 16.03.1995 - Whether the Tribunal was correct in law in interpreting N/N. 63/95-CE dated 16.03.1995 and holding that the appellant is not entitled to claim exemption under N//N. 63/95-CE dated 16.03.1995 from Central Excise duty on the goods supplied to Bharat Earth Movers Ltd. (BEML) for further supplying to Ministry of Defence and is liable for payment of Central Excise duty amounting to ₹ 22,49,354/- such conclusion is legally sustainable in the eye of law? Held that: - Taking into consideration the notification of 2006 which squarely covered the case of the appellant and in view of certificate issued by competent authority, the appellant is entitled for the benefit - both the units are covered under the said notification and goods are ultimately supplied for use by Ministry of Defence. Therefore, it is clarified that even if goods are cleared / sold by the first unit to the second unit, it is covered by the said notification since it is ultimately meant for supply for Ministry of Defence - the appellant will be entitled for the refund - appeal allowed - decided in favor of assessee.
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