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TMI Blog2025 (3) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... he condition that the goods manufactured by the 'Job Workers' and 'Vendors' and supplied to BEML for use in the manufacture of goods, which are supplied to the Ministry of Defence are exempt from payment of duty. BEML, Bangalore was referring to the instructions of the Commissioner of Central Excise, Bangalore vide letter C.No.IV/16/04/2003-TechBGI dated 07.11.2003, wherein the Commissioner has conveyed that the Chief Commissioner has clarified that the benefit of Notification No. 63/1995-CE dated 16.03.1995 will be extended to the job workers and vendors, who supply inputs used in the manufacture of furnished goods supplied to the Ministry of Defence and that the concerned Jurisdictional Deputy Commissioners have been instr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 by CBEC they have paid duty on the goods cleared to BEML from November 2009 onwards; dispute in the present appeal is only for the period from June 2009 to October 2009; the benefit of Notification No. 63/1995-CE. dated 16.03.1995 was extended by Commissioner of Central Excise vide letter dated 07.11.2003, the exemption was granted by specific instruction to the industry or trade by the Commissioner, which could not have been denied during the subsistence of the instruction or till the same is revoked. Learned Counsel relied on the following decisions; i. Vulcan Gears Vs. CCE, Vadodara 2014 (306) ELT 655 (Tri-Ahm) Maintained by Hon Supreme Court 2014 (309) ELT A50 (SC) ii. PSG & Son's Charities Metallurgy & Foundry Division Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the Notification has to be strictly interpreted and in this regard he has relied on the Hon'ble Apex Court decision in Commissioner of Customs, Mumbai Vs. M/s. Dilip Kumar and Company-2018 (367) ELT 577 (SC). He further submits that Notification No. 63/1995-CE dated 16.03.1995 provides for exemption from the Excise duty for the goods manufactured for the supply to Defence only in respect of the organizations/manufacturers enlisted in the Notification. Therefore, the goods manufactured and supplied by other than the enlisted organizations/manufacturers are not eligible for the benefit of exemption under Notification No. 63/1995-CE. Hence, in view of the judgment of the Apex Court in M/s. Dilip Kumar and Company (Supra), the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 22 (S.C.). We find that since in M/s. Ratan Melting Industries case, the Apex Court only observed that the departmental officers are not precluded from filing an appeal, if the Circular issued by the Board is contrary to the law. In this case, it is seen that the department is not in appeal. Further, the decision of Hon'ble Supreme Court in the case of Leader Engineering Works-2007 (212) E.L.T. 168 (S.C.) was in the case of exemption Notification No. 64/95, which is a totally different notification." In this case the appeal filed by the Revenue be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be given effect retrospectively and oppressing Notification should be given effect, prospectively. We find that the appellant has paid duty on the goods supplied to BEML from November 2009, after the issue of clarification by the Board Vide Circular F. No. 110/32/2009-CX-32 dated 27.10.2009. The appellant contended that the period involved in this case is from June 2009 to October, 2009 i.e., before the issue of the clarification by the Board, hence they have contended that they are eligible for the benefit of Notification No. 63/1995-CE, in view of their above submissions and the decisions of the Hon'ble Apex Court and the Tribunals. 13. In view of the above discussion and following the decision taken by the Hon'ble Apex Court and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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