2010 (5) TMI 781

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..... , SDR, for the Respondent. ORDER Appellants cleared 78 gear boxes (Winch Assembly) availing exemption of Central Excise duty under Notification No. 63/95-C.E., dated 16-3-1995. The lower authorities have taken a view that the appellant is not eligible for the exemption under said notification since the notification exempts the goods when they are supplied directly to the Ministry of Defence by t .....

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..... e Apex Court held that if the notification prescribed that the supply has to be made directly to the Indian Navy and if the supply is made through ship builders or the supply is made to ship builder, the exemption would not be available even if certificate as required under notification from Navy is produced. He submits that the notification specified BEML as one of the companies for supply to Min .....

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..... ren Chemicals as reported in 2002 (139) E.L.T. 3 (S.C.), and had taken a view that the circular issued by the Board is binding on the department. The learned SDR submitted that this has been overruled by Hon'ble Supreme Court in the case of M/s. Ratan Melting & Wire Industries case - 2008 (231) E.L.T. 22 (S.C.). We find that since in M/s. Ratan Melting Industries case, the Apex Court only observed .....

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