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of <h1>Tribunal grants exemption for test cells supplied to Indian Navy under Notification No. 64/95-C.E.</h1> <h3>Exide Industries Ltd. Versus Commissioner of Central Excise, Mumbai-II</h3> The Tribunal ruled in favor of the appellant, holding that the test cells supplied along with the batteries to the Indian Navy were eligible for exemption ... Benefit of N/N. 64/95-C.E. dt. 16.3.1995 - supplies to Indian Navy - batteries - supply of 4 additional cells to be used for “life cycle test” - Held that: - there is no dispute that though the 4 cells are treated as test cells by the Quality Assurance Officer in the factory premises of the appellant but the entire 248 cells were supplied to Indian Navy - the 8 cells which were treated as testing cells were also supplied to Indian Navy and the certificate for duty exemption was issued for the total quantity under N/N. 64/95-CE dt. 16.3.95. The test cells are also used by the India Navy. Therefore the fact is not under dispute that even though the 4 number of cells in 1 set of 244 are meant for quantity test in the factory of the appellant but it is established that these test cells were also supplied to Indian Navy. Therefore the exemption N/N. 64/95-CE cannot be denied. Appeal allowed - decided in favor of appellant. Issues:Exemption availability for test cells of batteries supplied to Indian Navy under Notification No. 64/95-C.E.Analysis:Issue 1: Exemption availability for test cellsThe case involved a dispute regarding the availability of exemption for test cells of batteries supplied to the Indian Navy under Notification No. 64/95-C.E. The lower authorities contended that the exemption did not apply to the test cells. The appellant argued that despite being used as test cells, a total of 248 cells were supplied to the Indian Navy, supported by a certificate issued by the Naval authority. The appellant relied on various judgments to support their claim. The Assistant Commissioner for the Revenue reiterated the findings of the impugned order.Judgment:After considering both sides' submissions, the Tribunal observed that although the 4 cells were designated as test cells by the Quality Assurance Officer, the entire quantity of 248 cells was indeed supplied to the Indian Navy. Invoices were issued for the complete quantity, and a certificate for duty exemption was provided by the Indian Navy. The Tribunal examined the certificates provided by the Indian Navy and the Quality Assurance Officer, which confirmed the usage and supply of the test cells to the Indian Navy. Referring to a similar case in Standard Batteries Ltd., the Tribunal concluded that the test cells were supplied as ship stores for consumption on board a vessel of the Indian Navy, making them eligible for the exemption under the relevant notification. Therefore, the Tribunal set aside the impugned orders and allowed the appeals in favor of the appellant.Conclusion:The Tribunal ruled in favor of the appellant, holding that the test cells supplied along with the batteries to the Indian Navy were eligible for exemption under Notification No. 64/95-C.E. based on the evidence provided, including certificates and previous judgments cited.
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