https://www.taxtmi.com/caselaws?id=166952 Departmental circulars and a Ministry of Finance letter were treated as clarificatory of Notification No. 63/95-C.E., extending exemption to job workers and vendors supplying inputs required by BEML for manufacture of goods ultimately supplied to the Ministry of Defence. The earlier Tribunal view was that such circulars bind the department, and the Revenue's reliance on later Supreme Court rulings did not displace that position on the facts or under a different notification. The exemption was therefore available to the supplier, and the demand and penalty could not be sustained. en-us Wed, 05 May 2010 00:00:00 +0530 Fri, 12 May 2017 07:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166952 Departmental circulars and a Ministry of Finance letter were treated as clarificatory of Notification No. 63/95-C.E., extending exemption to job workers and vendors supplying inputs required by BEML for manufacture of goods ultimately supplied to the Ministry of Defence. The earlier Tribunal view was that such circulars bind the department, and the Revenue's reliance on later Supreme Court rulings did not displace that position on the facts or under a different notification. The exemption was therefore available to the supplier, and the demand and penalty could not be sustained. Case-Laws Central Excise Wed, 05 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166952