2016 (1) TMI 1138

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....(T) Shri V. Raghuraman, Advocate, for the Appellant. Shri Ajay Saxena, AR, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)] - Both sides have been heard in detail. 2. The matter concerns with the manufacturing of circuit breakers and other electrical items which have been claimed to be supplied to Mazagon Dock Ltd. (MDL) meant for use in manufacturing of warshi....

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....168 (S.C.)] has not allowed the benefit of Notification No. 64/95-C.E. in case of stores for consumption on board/vessel in respect of facts cited therein. The facts in the said case were that subject goods were not supplied as stores directly to Indian Navy but to ship builders and Hon'ble Apex Court held that goods supplied to ship builders were not entitled to the said exemption. 4. The....

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....fit of subject notification namely 64/95-C.E., dated 16-3-1995. It is to be noted that Hon'ble Apex Court in the case of Leader Engineering Works (supra) on which reliance was placed by AR, was considering the goods which were supplied as stores for consumption on board of ship and they were supplied to ship builders and the entry considered was against Sl. No. 3 of the subject notification. There....