Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 205 - AT - Central ExciseBenefit of N/N. 64/1995-CE dt. 16/03/1995 - Supply of goods for use in construction of war ships in Indian Navy - denial of exemption on the ground that they have not supplied the goods to Indian Navy thereby not complied with the provisions of Notification No.64/1995 - HELD THAT:- The said notification was amended vide Notification No.24/2002-CE dt. 11/04/2002 and a new Sl.No.21 was introduced wherein it is clearly mentioned that the exemption is applicable to all goods supplied for use in construction of warships of the Indian Navy. Further the only condition stipulated was that before clearance of the said goods, a certificate from an officer not below the rank of a Rear Admiral of the Indian Navy or of any other officer of the Indian Navy equivalent to the Joint Secretary to the Government of India, to the effect that the said goods are intended for the said use, is produced to the proper officer. This condition has been fulfilled by the assessee by producing the certificate from the competent authority to the Department vide their letter dt. 04/11/2010. Division Bench of this Tribunal in identical facts in the case of GE INDIA INDUSTRIAL LTD. VERSUS COMMR. OF C. EX., CUS. & S.T., BANGALORE-I [2016 (1) TMI 1138 - CESTAT BANGALORE] has examined whether the assessee is entitled to be benefit of Notification No.64/95-CE or not. The assessee is entitled to the benefit of exemption notification and the Commissioner has rightly given them the benefit of the Notification by dropping the demand - appeal dismissed - decided against Revenue.
|