https://www.taxtmi.com/caselaws?id=202408 Exemption under Notification No. 63/95-C.E. was confined to goods manufactured by the specified units and supplied directly to the Ministry of Defence for official purposes. Inputs supplied to a manufacturer of finished goods did not qualify, even if the finished goods were ultimately intended for the Ministry. A trade notice or departmental letter issued in relation to Notification No. 184/86-C.E. could not be applied to enlarge the scope of a different exemption notification. Circulars and departmental instructions bind only within the notification for which they are issued and cannot override or expand the text of another exemption provision. en-us Mon, 12 Jul 2010 00:00:00 +0530 Wed, 02 Feb 2011 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202408 Exemption under Notification No. 63/95-C.E. was confined to goods manufactured by the specified units and supplied directly to the Ministry of Defence for official purposes. Inputs supplied to a manufacturer of finished goods did not qualify, even if the finished goods were ultimately intended for the Ministry. A trade notice or departmental letter issued in relation to Notification No. 184/86-C.E. could not be applied to enlarge the scope of a different exemption notification. Circulars and departmental instructions bind only within the notification for which they are issued and cannot override or expand the text of another exemption provision. Case-Laws Central Excise Mon, 12 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202408