Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 301 - AT - Central ExciseBenefit of N/N. 64/95-C.E. dt. 16.3.1995 - supplies to Indian Navy - batteries - supply of 4 additional cells to be used for “life cycle test” - Held that: - there is no dispute that though the 4 cells are treated as test cells by the Quality Assurance Officer in the factory premises of the appellant but the entire 248 cells were supplied to Indian Navy - the 8 cells which were treated as testing cells were also supplied to Indian Navy and the certificate for duty exemption was issued for the total quantity under N/N. 64/95-CE dt. 16.3.95. The test cells are also used by the India Navy. Therefore the fact is not under dispute that even though the 4 number of cells in 1 set of 244 are meant for quantity test in the factory of the appellant but it is established that these test cells were also supplied to Indian Navy. Therefore the exemption N/N. 64/95-CE cannot be denied. Appeal allowed - decided in favor of appellant.
|