https://www.taxtmi.com/caselaws?id=87630 Notification No. 184/86 exempted goods manufactured for defence purposes by specified units, and the dispute concerned whether job workers supplying goods to an eligible defence-linked unit could also claim the benefit. The commentary notes that a Chairman's letter had clarified that ancillary units and sub-contractors should not be denied exemption where goods are returned to the named unit for further processing and eventual clearance to the Ministry of Defence. Because the lower authority had not examined the binding nature of that clarification or whether it reflected Board concurrence, the matter was remanded for fresh consideration of the exemption claim in light of the letter and surrounding background. en-us Thu, 13 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 12:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87630 Notification No. 184/86 exempted goods manufactured for defence purposes by specified units, and the dispute concerned whether job workers supplying goods to an eligible defence-linked unit could also claim the benefit. The commentary notes that a Chairman's letter had clarified that ancillary units and sub-contractors should not be denied exemption where goods are returned to the named unit for further processing and eventual clearance to the Ministry of Defence. Because the lower authority had not examined the binding nature of that clarification or whether it reflected Board concurrence, the matter was remanded for fresh consideration of the exemption claim in light of the letter and surrounding background. Case-Laws Central Excise Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87630