https://www.taxtmi.com/caselaws?id=766804 CESTAT Bangalore allowed the appeal regarding benefit of Notification 63/1995-CE to vendors supplying goods to enlisted companies. The Tribunal relied on precedent from Vulcan Gears case and Board circulars clarifying that exemption extends to job workers and vendors supplying inputs to BEML for defense manufacturing. The appellant was held eligible for notification benefits for the period June 2009 to October 2009, before Board clarification was issued, as beneficial notifications should be given retrospective effect while oppressive ones apply prospectively. en-us Tue, 11 Feb 2025 00:00:00 +0530 Tue, 04 Mar 2025 11:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766804 CESTAT Bangalore allowed the appeal regarding benefit of Notification 63/1995-CE to vendors supplying goods to enlisted companies. The Tribunal relied on precedent from Vulcan Gears case and Board circulars clarifying that exemption extends to job workers and vendors supplying inputs to BEML for defense manufacturing. The appellant was held eligible for notification benefits for the period June 2009 to October 2009, before Board clarification was issued, as beneficial notifications should be given retrospective effect while oppressive ones apply prospectively. Case-Laws Central Excise Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766804