https://www.taxtmi.com/caselaws?id=177957 Exemption for warehoused goods cleared to Navy and Coast Guard vessels was held not to be denied merely because the warehousing facility had been withdrawn. The Tribunal noted that duty demand had been raised for the period after withdrawal and exemption under Notification No. 64/95-CE was refused for stock held on the relevant dates, but it followed its earlier view that withdrawal of warehousing by itself does not justify denial where the goods are otherwise exempted. On that reasoning, the denial of exemption was unsustainable and the appeal succeeded. en-us Tue, 21 Aug 2007 00:00:00 +0530 Tue, 24 Oct 2017 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177957 Exemption for warehoused goods cleared to Navy and Coast Guard vessels was held not to be denied merely because the warehousing facility had been withdrawn. The Tribunal noted that duty demand had been raised for the period after withdrawal and exemption under Notification No. 64/95-CE was refused for stock held on the relevant dates, but it followed its earlier view that withdrawal of warehousing by itself does not justify denial where the goods are otherwise exempted. On that reasoning, the denial of exemption was unsustainable and the appeal succeeded. Case-Laws Central Excise Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177957