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2018 (5) TMI 969 - AT - Central ExciseShip stores supplied to Indian Navy - exemption under N/N. 64/1995-CE - exemption on electric motor, which is being supplied to Indian Navy, alongwith certificate from Indian Navy - denial on the ground that since electric motors are not consumed by Navy within a short period and have a long life, they cannot be treated as items meant for consumption on board a vessel. Held that: - Tribunal in the case of Essar Steel Ltd. Vs. Commissioner of Central Excise, Surat-I [2008 (3) TMI 275 - CESTAT AHMEDABAD] has held that MS plates and sheets supplied to Navy against a certificate issued by them have to be extended the benefit of the notification, as against the Revenue stand that the same are raw material and not covered by the expression ‘stores’ - Hon'ble Supreme Court decision in the case of Commissioner of Central Excise, Surat Vs. Essar Steel India Limited [2014 (6) TMI 345 - SUPREME COURT] has observed that once end-use certificate stand issued by the Indian Navy, the doubt entertained by the Customs cannot prevail - benefit allowed - appeal allowed - decided in favor of appellant.
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