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TMI Blog2019 (4) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue was laid to rest with the decision of the Hon ble Supreme Court on the subject in the case of LEADER ENGINEERING WORKS VERSUS COMMISSIONER OF C. EX., CHANDIGARH [ 2006 (2) TMI 193 - SUPREME COURT OF INDIA] . Since the above clearances are duly supported by certificates from Navy, we find no reason to deny the benefit. Accordingly, the benefit of Notification No.64/95 ibid for the clearances is allowed. Appeal allowed in part. - Appeal Nos. E/639 & 640/2009 - ORDER NO. FO/A/77061-77062/2018 - Dated:- 6-12-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBERAND SHRI V.Padmanabhan, Member (Technical) Shri Agnivesh Sengupta Shri Indranil Banerjee, Advocates for the Appellant. Shri S.S.Chattopad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnivesh Sengupta Shri Indranil Banerjee, Advocates and Revenue is represented by Shri S.S. Chattopadhyay, Suptd. (AR). 3. Ld. Advocate on behalf of the appellant advanced the following main arguments; i) Ld. Advocate submitted that the doubts regarding what can be allowed in terms of the Notification No.64/95 ibid was finally settled by the Hon ble Supreme Court in the case of Leader Engineering Works vs. Commr. Of Central Excise, Chandigarh [2007(212) ELT 168 (S.C.)]. Hon ble Apex Court held that the benefit of the Notification can be extended only to stores for consumption on board a vessel of the Indian Navy. It further held that the goods supplied to ship builders will not qualify for the exemption. As such t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the exemption benefit cannot be extended to goods supplied to ship builders. Since the goods have been supplied to M/s. Garden Reach Ship Builders Engineers Ltd., the benefit was denied by the lower authority. 5. Heard both sides and perused the appeal records. 6. The dispute involved in the present case is the claim of the appellant for the benefit of the Notification No.64/95 ibid. The Notification extends benefit to goods, other than cigarettes, if supplied as stores for consumption on board a vessel of the India Navy. There were doubts whether the benefit can also be extended to goods supplied to Indian Navy Vessel which are under construction. However, the issue was laid to rest with the decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per notification the goods supplied to the ship builders will not qualify for exemption and only the goods supplied to the Indian Navy directly will qualify for exemption. 7. It has also been fairly conceded on behalf of the appellant that the benefit is to be restricted to those goods which are supplied to the Indian Navy for use as ship stores. Accordingly, for the period April-December, 2001, a part of the demand is required to be upheld. For the subsequent period January June, 2002, no supplies appear to have been made for under construction vessels. 8. From the record we find that the following supplies made are supported by Certificates duly issued by the Naval Authorities. For ready reference, the detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC0014 dt. 26.10.99 CIPRO (M) CA-4034 TOTAL: 477 930,371.00 For the period January, 2002 to June, 2002 Case No. Excise Invoice date Tariff Heading Oty. Nos. Value (Rs.) Description Order No. Dt. CA-4363 240 dt.16.01.02 8481-99 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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