https://www.taxtmi.com/caselaws?id=254780 The Tribunal ruled in favor of the appellant, finding that the aircraft parts supplied for the PTA-Lakshya system qualified for duty exemption under Notification No. 6/2006-C.E. The appellant's proactive measures in obtaining end-use certificates from HAL and the Indian Navy, along with confirmation of the parts' association with PTA-Lakshya, supported their claim for exemption. The Tribunal waived the pre-deposit requirement and granted a stay against recovery, noting the lack of evidence indicating misuse or diversion of the supplied parts. en-us Tue, 11 Feb 2014 00:00:00 +0530 Wed, 31 Dec 2014 07:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254780 The Tribunal ruled in favor of the appellant, finding that the aircraft parts supplied for the PTA-Lakshya system qualified for duty exemption under Notification No. 6/2006-C.E. The appellant's proactive measures in obtaining end-use certificates from HAL and the Indian Navy, along with confirmation of the parts' association with PTA-Lakshya, supported their claim for exemption. The Tribunal waived the pre-deposit requirement and granted a stay against recovery, noting the lack of evidence indicating misuse or diversion of the supplied parts. Case-Laws Central Excise Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254780