https://www.taxtmi.com/caselaws?id=114855 An exemption for "ship stores" consumed "on board" an Indian Navy or Coast Guard vessel does not extend to goods supplied to a shipyard for construction of the vessel. Items used in dockyard construction are components of the building process, not stores consumed on board in commercial parlance. Certificates from naval authorities cannot override the substantive conditions of the notification. The exemption was therefore unavailable, and the claim failed. en-us Thu, 30 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 16:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114855 An exemption for "ship stores" consumed "on board" an Indian Navy or Coast Guard vessel does not extend to goods supplied to a shipyard for construction of the vessel. Items used in dockyard construction are components of the building process, not stores consumed on board in commercial parlance. Certificates from naval authorities cannot override the substantive conditions of the notification. The exemption was therefore unavailable, and the claim failed. Case-Laws Central Excise Thu, 30 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114855