https://www.taxtmi.com/caselaws?id=128179 The Tribunal held that the exemption under Notification No. 64/95-C.E. for excise duty on goods supplied to the Indian Navy applied only to direct supplies for consumption on vessels, not to indirect supplies. It emphasized strict construction of exemption Notifications and noted the amendment for indirect supplies was effective from 1-11-2007, post-dating the dispute period. Regarding Notification No. 37/2007-C.E., the Tribunal ruled that the exemption for fuels supplied to Indian Navy vessels applied prospectively from 1-11-2007. The Tribunal directed the appellant to make a pre-deposit of Rs. 1,00,00,000 under Section 35F of the Central Excise Act, with compliance leading to a waiver of pre-deposit and stay of recovery. en-us Fri, 28 Aug 2009 00:00:00 +0530 Tue, 13 Jun 2017 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128179 The Tribunal held that the exemption under Notification No. 64/95-C.E. for excise duty on goods supplied to the Indian Navy applied only to direct supplies for consumption on vessels, not to indirect supplies. It emphasized strict construction of exemption Notifications and noted the amendment for indirect supplies was effective from 1-11-2007, post-dating the dispute period. Regarding Notification No. 37/2007-C.E., the Tribunal ruled that the exemption for fuels supplied to Indian Navy vessels applied prospectively from 1-11-2007. The Tribunal directed the appellant to make a pre-deposit of Rs. 1,00,00,000 under Section 35F of the Central Excise Act, with compliance leading to a waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128179