2007 (8) TMI 531

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....ant. Shri C. Lama, JDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The appellant in this case are clearing goods to M/s. Bharat Earth Movers Ltd. and have claimed exemption under Notification No. 63/95-C.E., dated 16-3-1995 under which the goods manufactured by Bharat Earth Movers Ltd. and supplied to Ministry of Defence are exempted. The demands were issued to them stating ....

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....and the Commissioner's finding that for availing this exemption one necessarily has to be a job worker is incorrect as according to circular benefit has been extended to both job worker and vendor and ancillary units. 3. We have considered the submissions. We find that as per two Board's circulars the appellants are clearly entitled to the benefit of notification 63/95 as there is no dispute....