https://www.taxtmi.com/caselaws?id=325478 Exemption under Notification No. 64/95-Central Excise was treated as available where goods were supplied to Mazgaon Dock for use in constructing warships for the Indian Navy, because the notification required use in warship construction and production of the prescribed Navy certificate, not direct supply to the Navy. The demand on this count was therefore not sustainable. On Cenvat credit, reversal of the actual credit attributable to exempted goods before clearance was regarded as sufficient compliance, reinforced by the retrospective amendment to Rule 6 and supporting authorities, so the 8% demand under Rule 6(3)(b) was not leviable. en-us Thu, 07 Jan 2016 00:00:00 +0530 Thu, 20 Oct 2016 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325478 Exemption under Notification No. 64/95-Central Excise was treated as available where goods were supplied to Mazgaon Dock for use in constructing warships for the Indian Navy, because the notification required use in warship construction and production of the prescribed Navy certificate, not direct supply to the Navy. The demand on this count was therefore not sustainable. On Cenvat credit, reversal of the actual credit attributable to exempted goods before clearance was regarded as sufficient compliance, reinforced by the retrospective amendment to Rule 6 and supporting authorities, so the 8% demand under Rule 6(3)(b) was not leviable. Case-Laws Central Excise Thu, 07 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325478