https://www.taxtmi.com/caselaws?id=91442 The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the Revenue in a case concerning the interpretation of Notification No. 70/77 for excise duty exemption. The dispute centered on whether goods supplied for manufacturing whalers qualified for the exemption intended for goods directly supplied as stores for consumption on Indian Navy vessels. The Tribunal held that since the goods were not directly provided to the Navy for consumption on board but used in manufacturing whalers, they did not qualify for the exemption. Consequently, the appeal was allowed for the Revenue, denying the exemption for goods supplied for the manufacture of whalers for the Indian Navy. en-us Fri, 21 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 10:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91442 The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the Revenue in a case concerning the interpretation of Notification No. 70/77 for excise duty exemption. The dispute centered on whether goods supplied for manufacturing whalers qualified for the exemption intended for goods directly supplied as stores for consumption on Indian Navy vessels. The Tribunal held that since the goods were not directly provided to the Navy for consumption on board but used in manufacturing whalers, they did not qualify for the exemption. Consequently, the appeal was allowed for the Revenue, denying the exemption for goods supplied for the manufacture of whalers for the Indian Navy. Case-Laws Central Excise Fri, 21 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91442