TaxTMI 
TaxTMI 
2004 (9) TMI 431
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....for the Respondent. [Order per : S.S. Kang, Vice-President]. - The appellant has filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The appellant has engaged in the manufacture of bodies of motor vehicle and were clearing the same to Central Govt. Ordnance Factory. The bodies cleared by the appellant were used in the manufacture of motor vehicles b....
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....s are not clearing parts of motor vehicles and bodies cannot be treated as parts of motor vehicles; therefore, the benefit of notification is rightly denied to the appellant. 5. We find that the benefit of notification No. 64/95-C.E. was denied to the appellant for ready reference. The relevant entry is reproduced below : "Exemption to goods supplied for defence and other specified purposes....
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....nd mentioned Act on goods specified against S. No. 1, 2, 3 and 4 of the said Table: Provided that in respect of S. No. 16 of the said Table, nothing contained in this notification shall apply on or after the 1st day of December,1999. Provided further that in respect of S. No. 17 of the said Table, nothing contained in this notification shall apply on or after the 1st day of July, 2002. 6. Part....