https://www.taxtmi.com/caselaws?id=124720 Exemption under Notification No. 64/95-C.E. depended on proof that goods were supplied as stores for consumption on board a vessel of the Indian Navy, and the existing record did not satisfactorily establish that condition. The show cause case treated the goods as construction material rather than naval stores, so the claimed exemption could not be sustained on the present findings. The certificate issued by the Indian Navy and supporting evidence were not properly verified, and the factual question required fresh examination. The order was therefore set aside and the matter remanded for adjudication after verification of the evidence under the applicable notification. en-us Mon, 09 Jun 2008 00:00:00 +0530 Thu, 04 Oct 2012 15:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124720 Exemption under Notification No. 64/95-C.E. depended on proof that goods were supplied as stores for consumption on board a vessel of the Indian Navy, and the existing record did not satisfactorily establish that condition. The show cause case treated the goods as construction material rather than naval stores, so the claimed exemption could not be sustained on the present findings. The certificate issued by the Indian Navy and supporting evidence were not properly verified, and the factual question required fresh examination. The order was therefore set aside and the matter remanded for adjudication after verification of the evidence under the applicable notification. Case-Laws Central Excise Mon, 09 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124720