9911796707
TMI Blog2018 (5) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... e a long life, they cannot be treated as items meant for consumption on board a vessel. Held that: - Tribunal in the case of Essar Steel Ltd. Vs. Commissioner of Central Excise, Surat-I [2008 (3) TMI 275 - CESTAT AHMEDABAD] has held that MS plates and sheets supplied to Navy against a certificate issued by them have to be extended the benefit of the notification, as against the Revenue stand th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is identical. 2. After hearing both sides, we find that the appellant is manufacturing electric motor, which is being supplied to Indian Navy. They have claimed exemption in terms of Notification No. 64/1995-CE which allows exemption to the goods supplied as ship stores to the Indian Navy subject to the production of invoice to that effect by the Navy. Revenue has denied the benefit to said no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al has referred to various precedent decisions as also Board Circular No. 89/1988-CX.6 dated 13.12.1988. To the same effect is another decision of the Tribunal in the case of Indian Telephone Industries Ltd. 2006 (203) ELT 407 (Tri.-Bang.) it was held that telecommunication equipment is to be treated as store consumption and merely because as the same has a long life, benefit cannot be denied. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
