9911796707
TMI Blog2017 (9) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... , supplies were admittedly made to M/s Mazgaon Dock and not to Indian Navy - the appellant will be entitled to the benefit of exemption as per the N/N. 64/95. As regard demand under Rule 6(3)(b), the assessee have admittedly reversed the cenvat credit in respect of inputs used in exempted goods at the time of clearance of such exempted goods which tantamount to non-availment of credit. Appeal allowed - decided in favor of appellant. - E/50850, 50852/2014-EX[DB] - A/55643-55644/2017-EX[DB] - Dated:- 25-7-2017 - Dr. Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Present Mr. Alok Kothari, for the appellant Present Shri P.C. Saini, DR for the respondent ORDER Per: Dr. Satish Chandra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties and on perusal of record, it appears that identical issue has come up before the Tribunal in the case of CCE, Raigad V/s Wartsila (l) Pvt Ltd. - 2016 (335) E.L.T. 320 (Tri-Mumbai), where it was held that the exemption is available for supplies made to the Indian Navy. 7. In the present case, supplies were admittedly made to M/s Mazgaon Dock and not to Indian Navy. Therefore, the exemption was denied. The Ld. DR for the revenue places reliance on Hon ble Supreme Court judgment in the case of Leader Engineering Works V. Commr. of C.Ex., Chandigarh - 2007(212) ELT 168 (S.C.). As regards the demand under Rule 6(3)(b) of Cenvat Credit Rules, 2002, he submits that since the respondent has availed the Cenvat credit on certain i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial No. and entries shall be inserted, namely :- (1) (2) (3) 21. All goods. If, - the said goods are supplied for use in construction of warships of the Indian Navy; and (a) (b) before clearance of the said goods, a certificate from an officer not below the rank of a Rear Admiral of the Indian Navy or of any other officer of the Indian Navy equivalent to the Joint Secretary to the Government of India, to the effect that the said goods are intended for the said use, is produced to the proper officer. [Notification No. 25/2002-C.E., dated 11-4-2002] From the above entry, it is observed that the goods s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.63/95. In Circular vide F. No.213/18/91-C.Ex.6, Circular No.5/92, dated 19-51992 and another letter from Ministry of Finance F. No. IV/16/4/2003, dated 7-11-2003, it has been clarified that the exemption will be extended to all job workers and vendors supplying inputs required by BEML for manufacture of finished goods supplied to Ministry of Defence. Tribunal had relied upon the decision of Hon ble Supreme Court in the case of Dhiren Chemicals as reported in 2002 (139) E.L.T. 3 (S.C.), and had taken a view that the circular issued by the Board is binding on the department. The learned SDR submitted that this has been overruled by Hon ble Supreme Court in the case of M/s. Ratan Melting Wire Industries case - 2008 (231) E.L.T. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, Goa [2001 (127) E.L.T. 489] in identical facts and circumstances pertaining to the same Notification and supplies made to Indian Navy through sub-contractor has been approved by the Tribunal and the benefit has been extended. In the cited case, the goods were supplied by the appellants therein to M/s. MDL and M/s. Goa Shipyards Ltd. who in turn supplied the goods to Indian Navy. In terms of the said Notification, the Tribunal approved the said supplies and set aside the Commissioner (Appeals) Orders denying the benefit in the matter. We find that this judgment of the Tribunal applies with in all fours to the present case. It has also been approved by the Apex Court as noted in [2001 (129) E.L.T. A308] by dismissing the Revenue Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
