TaxTMI 
TaxTMI 
2018 (5) TMI 301
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....ondent Per: Ramesh Nair The facts in brief are that the appellants are engaged in the manufacture of Electronic Storage Batteries and had supplied the same to India Navy without payment of duty under Notification No. 64/95-C.E. dt. 16.3.1995. The case of the department is that against each set of batteries 2 sets batteries (comprising of 240+4 cells), 4 additional cells are handed over by the ....
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....ertificate from the Indian Navy and the same has been complied with therefore the exemption cannot be denied. He placed reliance on the following judgments: (i) Commissioner of Central Excise, Mumbai-II Vs. Standard Batteries Ltd. 2005 (184) ELT 42 (Tri.-Mumbai) (ii) Waxpol Industries Ltd. Vs. Commissioner of C. Ex., Jamshedpur 2000 (126) ELT 1001 (Tribunal) (iii) Hindustan Unilever Ltd. V....
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.... by both the sides, we find that there is no dispute that though the 4 cells are treated as test cells by the Quality Assurance Officer in the factory premises of the appellant but the entire 248 cells were supplied to Indian Navy. It is also observed that the appellant have issued invoices for entire 248 cells, the India Navy also issued certificate dt. 28.8.2001 which is scanned below: From the....
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....wherein the similar issue was involved the Tribunal held that "in respect of Battery Type Upg-125 for Foxtrot Class of submarines, there are 460 cells out of which 448 are used at a time on board the submarine. Four cells are kept at Energy Block, as spares and remaining 8 cells are also spares, which are to be used for replacement purpose. All Cells get used on board much before the life of their....