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TMI Blog2015 (12) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... the Indian Navy and they are eligible for exemption under Notification No. 64/1995-CE dated 16.03.1995. - By respectfully following the ratio delivered in the above judgment of the Hon ble Supreme Court of India, we hold that the respondent/assessee are eligible for exemption under Notification No.64/1995-CE (Sl.No.3) dated 16.3.1995 as amended by Notification No.25/2002-CE dated 11.04.2002 - No infirmity in impugned order - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as ship stores. The said authority has also denied exemption under Notification No.6/2006-CE dated 1.3.2006 on the ground that it was not claimed at the time of filing the refund application. 4. The respondent company filed their appeal before the Commissioner (Appeals), Chennai, who disposed off the same with the following observations, vide para 15 of his order in appeal: "15. In view of the above, I hold that the appellant is eligible for refund on merits subject to the verification of the aspects of the time bar and question of unjust enrichment by the adjudicating authority". Against the above order in appeal, the revenue has preferred the present appeal, holding that the respondent/assessee are not eligible for exemption u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arts of helicopters of Indian Navy and the same was claimed before the adjudicating authority during the adjudication proceedings. He also relied on the judgment delivered by the Apex Court reported in 2014 (308) ELT 440 (S.C) in the matter of CCE, Surat, VS Essar Steel India Limited which upheld the Tribunal's order No. 2008 (231) ELT 169(Tri - Ahmd.). He further submits that the certificate is very clear and the goods are exempted and squarely covered by the order of the Hon'ble Supreme Court in the case of ESSAR Steel India Limited case as stated supra and accordingly, the Commissioner (Appeals) has rightly allowed the appeal. 7. On hearing both sides as well as on going through the records, we find that the Commissioner (Appeals) in hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be said to be legally flawed. 4. Mr. K. Radhakrishnan, learned senior counsel for the appellant, submits that the above Certificate is applicable only for the purpose of Clause 21 of Exemption Notification 64/95-Central Excise and not in respect of Clause 3. We do not agree with the submission of learned senior counsel for the appellant. The End User Certificate leaves no manner of doubt that the subject goods were purchased by Material Organisation exclusively for the consumption on board warships of the Indian Navy. This satisfies the twin requirement of Clause 3. 5. Civil appeal has no merit and it is dismissed accordingly with no order as to costs." In the present case the Apex Court's decision is squarely applicable a there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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