https://www.taxtmi.com/caselaws?id=173388 Notification No. 64/95-CE benefit was held admissible for IC engines supplied as ship stores to the Indian Navy, even though one engine was first cleared to another factory for testing before final delivery. The Tribunal treated the intermediate movement to the Kolkata unit as a technical infraction, not a ground to deny exemption, because the goods ultimately reached the Navy in the character of ship stores. Revenue's reliance on a prior decision was distinguished on the basis that that case involved supplies to ship builders, not direct supply to the Indian Navy. en-us Thu, 18 Mar 2010 00:00:00 +0530 Mon, 14 Sep 2015 17:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173388 Notification No. 64/95-CE benefit was held admissible for IC engines supplied as ship stores to the Indian Navy, even though one engine was first cleared to another factory for testing before final delivery. The Tribunal treated the intermediate movement to the Kolkata unit as a technical infraction, not a ground to deny exemption, because the goods ultimately reached the Navy in the character of ship stores. Revenue's reliance on a prior decision was distinguished on the basis that that case involved supplies to ship builders, not direct supply to the Indian Navy. Case-Laws Central Excise Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173388