https://www.taxtmi.com/caselaws?id=122723 Exemption under Notification No. 63/95-C.E. was available for goods supplied through BEML for Ministry of Defence use, because Board circulars clarified that the benefit extended beyond job workers to vendors and ancillary units supplying inputs for such manufacture. Since the appellant's goods were admittedly supplied to BEML and onward for the intended defence use, the exemption could not be denied merely because the appellant was not a job worker. The denial of exemption was therefore unsustainable. en-us Tue, 07 Aug 2007 00:00:00 +0530 Mon, 30 Oct 2017 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122723 Exemption under Notification No. 63/95-C.E. was available for goods supplied through BEML for Ministry of Defence use, because Board circulars clarified that the benefit extended beyond job workers to vendors and ancillary units supplying inputs for such manufacture. Since the appellant's goods were admittedly supplied to BEML and onward for the intended defence use, the exemption could not be denied merely because the appellant was not a job worker. The denial of exemption was therefore unsustainable. Case-Laws Central Excise Tue, 07 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122723