TMI Blog2006 (2) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... re of warship in yard. As per notification the goods supplied to the ship builders will not qualify for exemption and only the goods supplied to the Indian Navy directly will qualify for exemption. Against assessee. - 3582 of 2005 - - - Dated:- 2-2-2006 - Ashok Bhan and P.K. Balasubramanyan, JJ. [Order]. - This is a statutory appeal filed by M/s. Leader Engineering Works now known as Leader Valves Limited (hereinafter referred to as the 'appellant') under Section 35L(b) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') against Final Order No. 178/05C dated 17th February, 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') in Appeal No. E/1649/04-NB(C) whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and other relevant documents submitted by the appellant for the period January, 2000 to December, 2000, observed that the appellant had wrongly availed the benefit of Notification No. 64/95-C.E. dated 16-3-1995 by clearing excisable goods during the period January, 2000 to December, 2000 without payment of Central Excise Duty amounting to Rs. 2,93,040/- against clearance of excisable goods to the ship builder companies namely MDL, GRSE and GSL. The goods had been supplied by the appellant directly to MDL, GRSE and GSL on the basis of their supply/purchase orders and had not been supplied to the Indian Navy to be used as stores for consumption on board a vessel of Indian Navy. M/s. MDL, GRSE and GSL were mainly engaged in the manufacturers/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It has been held by the Tribunal that the benefit under the notification was admissible only if the goods were supplied directly to the Indian Navy as stores for consumption on board a vessel of the Indian Navy and not through the ship builders on a certificate issued by the Indian Navy that the goods supplied by the appellant would be used for the manufacture of the ships. That the certificate issued by the Indian Navy would not be sufficient to extend the benefit of the notification as if the goods are supplied as stores for consumption on board a vessel to the Indian Navy. 9.We agree with the view taken by the Tribunal. The words of the exemption notification are clear and unambiguous. Goods other than cigarettes are exempted from dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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