2015 (10) TMI 552 - SCH - Central Excise

Supply of stores for Consumption on board a vessel of the Indian Navy - Benefit of notification 64/95-CE - Supreme Court after hearing the parties dismissed the appeal filed by the assessee filed against the decision of Tribunal 2014 (2) TMI 324 - CESTAT MUMBAI ; wherein tribunal held that HPCL is not the supplier of the goods to the Indian Navy but IOCL. Therefore, HPCL cannot acquire the status of supplier of stores to the Indian Navy which is the requirement of the notification.