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The Commissioner of Central Excise Versus M/s Taneja Aerospace and Aviation Limited

2015 (12) TMI 1005 - CESTAT CHENNAI

Denial of exemption under the Notification No. 64/1995-CE on the ground that the goods cannot be treated as ship stores - Held that:- Apex Court’s decision [2014 (6) TMI 345 - SUPREME COURT] is squarely applicable as there is no dispute on facts that appellants have supplied the radar and its parts to Indian navy, which is supported by the certificate issued by the competent authority. Therefore, the appellant has rightly claimed the excise duty paid on the goods supplied to the Indian Navy and .....

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27-11-2015 - Shri R. Periasami, Technical Member And Shri P.K. Choudhary, Judicial Member For the Petitioner : Mr. R. Subramanian For the Respondent : Mr. S. Durairaj, Advocate ORDER Per: P.K. Choudhary The revenue has filed this appeal against the Order in Appeal No. 110/2013 (M-III) dated 21.08.2013 by the Commissioner (Appeals), Chennai-I. The brief facts of the case are that M/s Taneja Aerospace and Aviation Limited, Hosur are Manufacturers of parts of Aeroplanes and Helicopters falling und .....

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ed by Notification No. 25/2002 CE dated 11.04.2002. A certificate was also given by the Joint Director Naval Air Material, Integrated Headquarters of Ministry of Defence (Navy), New Delhi, bearing ref. SM/10/A/SU/C/1919/TAAL dated 01.03.2011 certifying that the said goods are used for the purpose specified in Sl. No.3 of the aforesaid Notification No.64/1995 CE dated 16.03.1995. 3. When initially the respondent submitted their application seeking refund on the ground of exemption as above, and d .....

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The respondent company filed their appeal before the Commissioner (Appeals), Chennai, who disposed off the same with the following observations, vide para 15 of his order in appeal: 15. In view of the above, I hold that the appellant is eligible for refund on merits subject to the verification of the aspects of the time bar and question of unjust enrichment by the adjudicating authority . Against the above order in appeal, the revenue has preferred the present appeal, holding that the responden .....

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sel and the exemption was specifically denied to the respondent/assessee on the ground that the goods supplied were not used as ship stores. He prayed for setting aside the order in appeal and to uphold the order in original. He relied on the following citation in the case of Govardhan Das Vs CCE, Kolkata-II - 2004 (175) ELT 576 (Tri-Kolkata). 6. The learned Counsel for the respondent/assessee submits that the grounds of appeal adduced by the revenue are not sustainable for the reason that the J .....

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No.6/2006-CE (Sl.No.54B0 which exempts parts of helicopters of Indian Navy and the same was claimed before the adjudicating authority during the adjudication proceedings. He also relied on the judgment delivered by the Apex Court reported in 2014 (308) ELT 440 (S.C) in the matter of CCE, Surat, VS Essar Steel India Limited which upheld the Tribunal s order No. 2008 (231) ELT 169(Tri - Ahmd.). He further submits that the certificate is very clear and the goods are exempted and squarely covered b .....

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of CCE, Surat vs Essar Steel India Limited, has rejected the revenue s appeal and upheld the order passed by the Tribunal that the goods supplied by the respondent as stores for consumption on board vessel of the Indian Navy are stores. The relevant paragraphs are reproduced below. 2. End User Certificate dated 7th August, 2007 issued by the Lieutenant Commander, Dy. Controller of Procurement for Material Superintendent reads as under : END USER CERTIFICATE 1. It is certified that the goods pur .....

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