https://www.taxtmi.com/caselaws?id=187408 Exemption under Notification No. 64/95-C.E. was available for circuit breakers and other electrical items used exclusively in the construction of Indian Navy warships because the prescribed Navy certificate was produced and the end-use condition was satisfied. The notification did not require direct supply to the Indian Navy, so supply through Mazagon Dock Ltd. did not defeat eligibility. A precedent on supplies to shipbuilders under a different entry and on different facts was held inapplicable. The operative principle is that exemption cannot be denied when the notification's terms, including certification and end-use requirements, are met merely because an intermediary is involved. en-us Thu, 14 Jan 2016 00:00:00 +0530 Thu, 20 Oct 2016 16:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187408 Exemption under Notification No. 64/95-C.E. was available for circuit breakers and other electrical items used exclusively in the construction of Indian Navy warships because the prescribed Navy certificate was produced and the end-use condition was satisfied. The notification did not require direct supply to the Indian Navy, so supply through Mazagon Dock Ltd. did not defeat eligibility. A precedent on supplies to shipbuilders under a different entry and on different facts was held inapplicable. The operative principle is that exemption cannot be denied when the notification's terms, including certification and end-use requirements, are met merely because an intermediary is involved. Case-Laws Central Excise Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187408