https://www.taxtmi.com/caselaws?id=117240 Notification No. 63/95-C.E. was held to apply to defence goods cleared to the Ministry of Defence, because the notification did not require production of an end-use certificate as a condition for exemption. The goods were manufactured for defence purposes, were not intended for private use, and the invoices showed clearance to the Ministry of Defence; an end-use certificate had also been furnished as a precaution. In the absence of any express stipulation in the exemption notification, denial of the benefit was unsustainable, and the assessee was entitled to the exemption. en-us Mon, 16 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 12:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117240 Notification No. 63/95-C.E. was held to apply to defence goods cleared to the Ministry of Defence, because the notification did not require production of an end-use certificate as a condition for exemption. The goods were manufactured for defence purposes, were not intended for private use, and the invoices showed clearance to the Ministry of Defence; an end-use certificate had also been furnished as a precaution. In the absence of any express stipulation in the exemption notification, denial of the benefit was unsustainable, and the assessee was entitled to the exemption. Case-Laws Central Excise Mon, 16 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117240