2015 (12) TMI 1005

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....ers of parts of Aeroplanes and Helicopters falling under Chapter Heading 88033000 of Central Excise Tariff Act, 1985. 2. The Ministry of Defence (Navy) placed the purchase order on the respondent company for supply of Radar and its parts for the Indian Navy Helicopters. The respondent company cleared the said goods on payment of duty of Rs. 12,90,258/-. Subsequently, they received a communication from their customer that the goods supplied are exempt from levy of excise duty vide Sl.No.3 of Notification No. 64/1995 CE dated 16.03.1995, as amended by Notification No. 25/2002 CE dated 11.04.2002. A certificate was also given by the Joint Director Naval Air Material, Integrated Headquarters of Ministry of Defence (Navy), New Delhi, bearing ....

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....hip stores. 5. The Learned AR submits that the Commissioner (Appeals) had gone beyond the issue in question by extending the benefits of Notifications which were not at all claimed by the respondent/assessee. He further submits that the Indian Navy has not certified that the goods supplied are being used on board the vessel and the exemption was specifically denied to the respondent/assessee on the ground that the goods supplied were not used as ship stores. He prayed for setting aside the order in appeal and to uphold the order in original. He relied on the following citation in the case of Govardhan Das Vs CCE, Kolkata-II - 2004 (175) ELT 576 (Tri-Kolkata). 6. The learned Counsel for the respondent/assessee submits that the grounds ....

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....'ble Apex Court, in its judgment reported in 2014 (308) ELT 440 (S.C) in the case of CCE, Surat vs Essar Steel India Limited, has rejected the revenue's appeal and upheld the order passed by the Tribunal that the goods supplied by the respondent as stores for consumption on board vessel of the Indian Navy are stores. The relevant paragraphs are reproduced below. "2. End User Certificate dated 7th August, 2007 issued by the Lieutenant Commander, Dy. Controller of Procurement for Material Superintendent reads as under : "END USER CERTIFICATE 1. It is certified that the goods purchased by Material Organisation, Controllerate of Procurement, Naval Base, Kochi - 682 004 from M/s. ESSAR Steel Ltd., Chennai against Purchase Or....