https://www.taxtmi.com/caselaws?id=151866 Indirect supplies of HSD oil to the Indian Navy through a pipeline operated by another oil company were examined for eligibility under Notification No. 64/95-C.E. The Tribunal noted that a coordinate Bench had previously extended the exemption in a similar naval-supply arrangement, and that the Board's circular supported exemption where the original supply could be correlated with the goods received on board. It distinguished the contrary Revenue authority because that case involved supply through shipbuilders, unlike the present continuous pipeline arrangement with no direct handling by the intermediary. On that factual and legal basis, the Tribunal granted waiver of pre-deposit and stay of recovery, subject to bonds securing the duty liability. en-us Mon, 16 Nov 2009 00:00:00 +0530 Mon, 05 Jun 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151866 Indirect supplies of HSD oil to the Indian Navy through a pipeline operated by another oil company were examined for eligibility under Notification No. 64/95-C.E. The Tribunal noted that a coordinate Bench had previously extended the exemption in a similar naval-supply arrangement, and that the Board's circular supported exemption where the original supply could be correlated with the goods received on board. It distinguished the contrary Revenue authority because that case involved supply through shipbuilders, unlike the present continuous pipeline arrangement with no direct handling by the intermediary. On that factual and legal basis, the Tribunal granted waiver of pre-deposit and stay of recovery, subject to bonds securing the duty liability. Case-Laws Central Excise Mon, 16 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151866