https://www.taxtmi.com/caselaws?id=48006 Exemption under Notification No. 64/95-C.E. was confined to excisable goods supplied directly as stores for consumption on board a vessel of the Indian Navy or Coastguard. Goods supplied instead to shipbuilder companies acting as intermediaries did not satisfy the direct-supply condition, even if accompanied by naval certificates stating intended naval use. A certificate of proposed use could not replace the express statutory requirement of supply to the specified recipient. The exemption was therefore unavailable, and the related demand, interest, and penalty were upheld. en-us Thu, 02 Feb 2006 00:00:00 +0530 Thu, 12 Jun 2014 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48006 Exemption under Notification No. 64/95-C.E. was confined to excisable goods supplied directly as stores for consumption on board a vessel of the Indian Navy or Coastguard. Goods supplied instead to shipbuilder companies acting as intermediaries did not satisfy the direct-supply condition, even if accompanied by naval certificates stating intended naval use. A certificate of proposed use could not replace the express statutory requirement of supply to the specified recipient. The exemption was therefore unavailable, and the related demand, interest, and penalty were upheld. Case-Laws Central Excise Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48006