https://www.taxtmi.com/caselaws?id=76488 Exemption under Notification No. 63/95-CE was confined to excisable goods manufactured by the specified public sector undertakings for supply to the Ministry of Defence. A paint manufacturer supplying goods to Bharat Earth Movers Ltd., but not itself being one of the specified manufacturers or making direct supply for the notified purpose, could not claim the benefit. Trade notices and departmental clarifications concerning duty-paid inputs used by job-workers did not extend the exemption to raw materials or upstream suppliers. The exemption claim therefore failed, and the demand or disallowance was sustained. en-us Wed, 07 Oct 2009 00:00:00 +0530 Mon, 28 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76488 Exemption under Notification No. 63/95-CE was confined to excisable goods manufactured by the specified public sector undertakings for supply to the Ministry of Defence. A paint manufacturer supplying goods to Bharat Earth Movers Ltd., but not itself being one of the specified manufacturers or making direct supply for the notified purpose, could not claim the benefit. Trade notices and departmental clarifications concerning duty-paid inputs used by job-workers did not extend the exemption to raw materials or upstream suppliers. The exemption claim therefore failed, and the demand or disallowance was sustained. Case-Laws Central Excise Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76488