TMI Blog2016 (1) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Leader Engineering Works v. CCEX [2006 (2) TMI 193 - SUPREME COURT OF INDIA] referred - Held that: - Hon’ble Apex Court in the case of Leader Engineering Works was considering the goods which were supplied as stores for consumption on board of ship and they were supplied to ship builders and the entry considered was against Sl. No. 3 of the subject notification. Therefore, the facts in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of subject notification namely 64/95-C.E., dated 16-3-1995 - appeal allowed - decided in favor of appellant. - E/497/2009-DB and E/1402/2010-DB - Final Order No. 20039-20040/2016 - Dated:- 14-1-2016 - Shri M.V. Ravindran, Member (J) and Ashok K. Arya, Member (T) Shri V. Raghuraman, Advocate, for the Appellant. Shri Ajay Saxena, AR, for the Respondent. ORDER [Order per : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCEX v. ABG Shipyard [2008 (224) E.L.T. 76 (Tri.-Ahmd.)]. 3. Learned AR appearing for the Revenue however argues that Hon ble Apex Court in the case of Leader Engineering Works v. CCEX [2007 (212) E.L.T. 168 (S.C.)] has not allowed the benefit of Notification No. 64/95-C.E. in case of stores for consumption on board/vessel in respect of facts cited therein. The facts in the said ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to MDL which was using them for construction of warships of Indian Navy, it is very clear that conditions of the Notification against Sl. No. 21 have been complied with and the subject goods are entitled to the benefit of subject notification namely 64/95-C.E., dated 16-3-1995. It is to be noted that Hon ble Apex Court in the case of Leader Engineering Works (supra) on which reliance was placed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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