https://www.taxtmi.com/caselaws?id=360405 Goods supplied to the Indian Navy as ship stores are entitled to exemption under Notification No. 64/1995-CE when the prescribed Navy invoice or end-use certificate is produced. Prior Tribunal rulings, supported by Supreme Court observation, establish that the exemption cannot be denied merely because the goods are durable, have a long life, or are not consumed immediately. The operative effect is that the Revenue's objection on the nature and longevity of the electric motors is unsustainable once the Navy's certificate is furnished, and the exemption remains available. en-us Fri, 09 Mar 2018 00:00:00 +0530 Thu, 17 May 2018 07:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360405 Goods supplied to the Indian Navy as ship stores are entitled to exemption under Notification No. 64/1995-CE when the prescribed Navy invoice or end-use certificate is produced. Prior Tribunal rulings, supported by Supreme Court observation, establish that the exemption cannot be denied merely because the goods are durable, have a long life, or are not consumed immediately. The operative effect is that the Revenue's objection on the nature and longevity of the electric motors is unsustainable once the Navy's certificate is furnished, and the exemption remains available. Case-Laws Central Excise Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360405