https://www.taxtmi.com/caselaws?id=351000 Exemption under Notification No. 63/95-CE was available for goods supplied to BEML when they were ultimately meant for use by the Ministry of Defence. The Court read the notification with the Board's circulars, including the later clarification that intermediary or ancillary supplies remain covered if the end use is Defence supply, and relied on the competent authority's certificate supporting that position. On that basis, the exemption was upheld, the duty demand could not be sustained, and refund of the duty paid followed. en-us Wed, 08 Nov 2017 00:00:00 +0530 Fri, 17 Nov 2017 07:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351000 Exemption under Notification No. 63/95-CE was available for goods supplied to BEML when they were ultimately meant for use by the Ministry of Defence. The Court read the notification with the Board's circulars, including the later clarification that intermediary or ancillary supplies remain covered if the end use is Defence supply, and relied on the competent authority's certificate supporting that position. On that basis, the exemption was upheld, the duty demand could not be sustained, and refund of the duty paid followed. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351000