2007 (8) TMI 531

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..... lied them to the Ministry of Defence - appeal allowed. - E/2430/04 and E/3104/05-Mum - A/538-539/2007-WZB/C-II/(EB) - Dated:- 7-8-2007 - S/Shri T. Anjaneyulu, K.K. Agarwal, JJ. REPRESENTED BY : S/Shri Gajendra Jain and V. Sridharan, Advocates, for the Appellant. Shri C. Lama, JDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. The appellant in this case are cleari .....

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..... ed that the exemption will be extended to all job workers and vendors who supply inputs required by M/s. BEML for manufacture of finished goods supplied to the Ministry of Defence. In view of this it was submitted that the exemption has been rightly availed of by them and the Commissioner's finding that for availing this exemption one necessarily has to be a job worker is incorrect as according to .....

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