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2018 (5) TMI 1295 - AT - Central ExciseSupply of goods to M/s Bharat Earth Movers Ltd under claim of exemption - N/N. 63/95-CE dated 16.03.1995 - Revenue entertained a view that since the appellant was not one of the units specified in terms of the said N/N. 63/95-CE dated 16.03.1995, the benefit of the Notification, which exempted goods supplied to the Ministry of Defence, cannot be extended to them - Held that: - the issue in the present case is squarely covered by the decision of this Tribunal in the appellant’s own case in Macas Brakes Automotive Pvt Ltd. [2017 (10) TMI 1175 - CESTAT CHANDIGARH], where reliance placed in the case of Commissioner Versus Vulcan Gears [2011 (2) TMI 1347 - Supreme Court of India], where it was held that notification exempts the goods when they are supplied directly to the Ministry of Defence by the companies named therein and in the notification, the appellant’s name was not included in the names of the companies - appeal allowed - decided in favor of appellant.
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