2005 (1) TMI 230

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..... ated 31-12-2002 by which the appellants have been denied the benefit of Sl. No. 3 of the Notification No. 64/95-C.E., dated 16-3-1996 which provides for exemption from payment of Central Excise Duty on all the goods other than cigarettes if supplied as stores for consumption on board a vessel of the Indian Navy or Coast guard. The Commissioner has noted that the goods have been not directly receiv .....

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..... e Notification No. 70/77, dated 7-5-1977, the condition laid down at Sl. No. 3 of Notification No. 64/95, dated 16-3-1995 is satisfied in respect of supply of goods vide this purchase order. The Lt. Commander for Warship Production Superintendent, Indian Naval base has also issued consumption certificate/end use certificate to the appellant that they have received all the goods from Hindustan Ship .....

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..... e goods in respect of purchase orders placed by the Indian Navy to M/s. MDL and M/s. Western Indian Shipyard, Goa. We find from the citations referred to the appellant, that the Mumbai Bench in the case of Goa Paints and Allied Products v. CCE, 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-contracto .....

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