TMI Blog2018 (5) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 68 84 of the first schedule to the Central Excise Tariff, 1985. The same were being supplied by them to M/s Bharat Earth Movers Ltd under claim of exemption, in terms of Notification No. 63/95-CE dated 16.03.1995. M/s Bharat Earth Movers Ltd were utilising the said goods for further manufacture of their goods, which were being supplied by them to the Ministry of Defence. The Revenue enterta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.09.2017 in Appeal No. E/734/2009-EX[DB]. He also relied on the following other case laws: (i). Sujan Industries Vs. Commissioner of C.EX., Mumbai-IV- 2007 (220) ELT 161 (Tri. Mum.) (ii). Vulcan Gears Vs. Commissioner of C. Ex. Vadodara-2014 (306) ELT 655 (Tri. Ahmd.). (iii). Commissioner Vs. Vulcan Gears 2014(309) ELT A50 (S.C.). 4. Ld. A.R. appearing for the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d held as applicable to the vendors and intermediate manufacturers. Apart from that the Tribunal decision in the case of Vulcan Gears, holding in favour of the assessee, stands confirmed by the Hon ble Supreme Court. As such, we are of the view that the decision confirmed by the Hon ble Supreme Court has to be placed upon a higher pedestal than the Tribunal decision relied upon by the Ld. DR. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
