https://www.taxtmi.com/caselaws?id=350020 Notification No. 63/95-CE granting exemption for goods supplied to the Ministry of Defence was interpreted to cover not only the specified recipient unit but also vendors and intermediate manufacturers whose supplies were ultimately used for Defence supplies. Earlier Tribunal rulings, including Vulcan Gears, were treated as the governing interpretation, and that view had been affirmed by the Supreme Court. On that basis, the exemption was held applicable to the appellant's brake linings and clutch facings, and the demand and penalty were not sustainable. en-us Fri, 08 Sep 2017 00:00:00 +0530 Mon, 30 Oct 2017 08:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350020 Notification No. 63/95-CE granting exemption for goods supplied to the Ministry of Defence was interpreted to cover not only the specified recipient unit but also vendors and intermediate manufacturers whose supplies were ultimately used for Defence supplies. Earlier Tribunal rulings, including Vulcan Gears, were treated as the governing interpretation, and that view had been affirmed by the Supreme Court. On that basis, the exemption was held applicable to the appellant's brake linings and clutch facings, and the demand and penalty were not sustainable. Case-Laws Central Excise Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350020