2006 (1) TMI 351

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..... S.L. Peeran, Member (J)]. The appellant is a PSU unit, who has been granted permission by the Committee of Secretaries to contest the matter. They claim the benefit of Notification No. 63/95-C.E., dated 16-3-95 as amended, which specifically grants benefit in respect of all goods manufactured and cleared by the appellants. The benefit of the Notification is available only when the goods are .....

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..... em are cleared to Ministry of Defence, that by itself will satisfy the provisions of the Notification. The Notification has been specifically issued to the appellants and similar other PSUs which are clearing the goods to the Ministry of Defence. They rely on the following judgments; Tata Electronic Development Services v. CCE, Bangalore - 1999 (107) E.L.T. 86 (Tribunal); Uday Computer Aided Manuf .....

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..... lants have as an abundant caution also produced the end use certificate from the Asstt. Commissioner with regard to the utilization of the goods in the manufacture of defence equipment. When the Notification has been specifically issued to the assessee for this purpose, it is strange that the Revenue officials have found some reason to reject the benefit without due application of mind. The order .....

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