https://www.taxtmi.com/caselaws?id=248441 Goods supplied to the Indian Navy were treated as eligible for exemption under Notification No. 64/95-CE because the End User Certificate stated they were purchased exclusively for consumption on board warships. That certificate supported the finding that the supplies were stores for consumption on board Indian Navy vessels, and that conclusion was not legally flawed. The certificate satisfied the twin requirement of Clause 3 of the exemption notification, and the attempt to confine its effect only to Clause 21 was rejected. The issue was decided against the supplier and in favour of the assessee. en-us Wed, 16 Apr 2014 00:00:00 +0530 Tue, 25 Nov 2014 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248441 Goods supplied to the Indian Navy were treated as eligible for exemption under Notification No. 64/95-CE because the End User Certificate stated they were purchased exclusively for consumption on board warships. That certificate supported the finding that the supplies were stores for consumption on board Indian Navy vessels, and that conclusion was not legally flawed. The certificate satisfied the twin requirement of Clause 3 of the exemption notification, and the attempt to confine its effect only to Clause 21 was rejected. The issue was decided against the supplier and in favour of the assessee. Case-Laws Central Excise Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248441