https://www.taxtmi.com/caselaws?id=347787 An exemption under Notification No. 64/95-C.E. was available for goods supplied to a shipyard for use in constructing warships for the Indian Navy, because the decisive requirement was the intended end use and the prescribed Navy certificate, not direct supply to the Navy. The decision treated the supply to Mazagaon Dock for manufacture of warships as within the notification. It also held that, where Cenvat credit attributable to exempt clearances had been reversed at the time of removal, the reversal was equivalent to non-availment of credit and a further demand of 8% under Rule 6(3)(b) of the Cenvat Credit Rules, 2002 could not be sustained. en-us Tue, 25 Jul 2017 00:00:00 +0530 Tue, 12 Sep 2017 08:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347787 An exemption under Notification No. 64/95-C.E. was available for goods supplied to a shipyard for use in constructing warships for the Indian Navy, because the decisive requirement was the intended end use and the prescribed Navy certificate, not direct supply to the Navy. The decision treated the supply to Mazagaon Dock for manufacture of warships as within the notification. It also held that, where Cenvat credit attributable to exempt clearances had been reversed at the time of removal, the reversal was equivalent to non-availment of credit and a further demand of 8% under Rule 6(3)(b) of the Cenvat Credit Rules, 2002 could not be sustained. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347787