2005 (11) TMI 6

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... separate orders of the Commissioner (Appeals) extending the benefit of exemption from payment of duty to goods supplied as stores for consumption on board a vessel of the Indian Navy in terms of Notification 64/95-CE dated 16.3.1995. 2. According to the department, the supply was for construction of the ships/vessels and not for consumption on board a vessel of the Indian Navy/ Coast Guard, as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alcutta, 1997(20) RLT 736 (CEGAT-SB)=1997(93) ELT 141 holding that once the authority mentioned in an exemption notification has given a certificate for eligibility to exemption, the same should be accepted, is misplaced. The further plea raised by the respondents that they did not have an opportunity to dislodge the finding of the Deputy Commissioner that the control panels supplied by them were ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntitled to abatement to the extent of duty element from the price, if this has already not been done. The further submission that since the respondents are being held liable to duty as a result of denial of the benefit of exemption under Notification 64/95, the benefit of modvat credit should be extended to them also requires to be accepted in the light of the settled legal position on this aspect....