2018 (5) TMI 969

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri M.R. Melvin, Superintendent (A.R.) for Respondent Per: Archana Wadhwa Both the appeals are being disposed of by a common order as issue involved in both of them is identical. 2. After hearing both sides, we find that the appellant is manufacturing electric motor, which is being supplied to Indian Navy. They have claimed exemption in terms of Notification No. 64/1995-CE which allo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it of the notification, as against the Revenue stand that the same are raw material and not covered by the expression 'stores'. For arriving at the above conclusion the Tribunal has referred to various precedent decisions as also Board Circular No. 89/1988-CX.6 dated 13.12.1988. To the same effect is another decision of the Tribunal in the case of Indian Telephone Industries Ltd. 2006 (203) ELT 40....