2006 (2) TMI 193

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..... E/1649/04-NB(C) whereby and whereunder the Tribunal has rejected the appeal filed by the appellant, thus denying the benefit of exemption notification No. 64/95-C.E. dated 16-3-1995 to it. Facts : 2.Appellant is engaged in the manufacturing of Valves & Cocks, Sanitary Bathroom Fittings, Axle Box falling under Sub-heading 8481.80, 7415.32, 7418.90, 7412.20 and 8607.00 of the first Schedule to Central Excise Tariff Act, 1985 (for short 'the 1985 Act') and having Registration Certificate No. J-1/Ch. 84/46/92. The appellant was availing the facility of CENVAT credit under Rule 57AA/57AB of erstwhile Central Excise Rules, 1944. Notification No. 64/95-C.E. dated 16-3-1995 provided exemption to all goods other than cigarettes if supplied a....

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....ed in the manufacturers/construction of new ships and also repair of old ships. 5.Two show cause notices dated 1-2-2001 and 27-7-2001 were issued to the appellant demanding duty and penal action under Rule 173Q of the Central Excise Rules, 1944 (for short 'the Rules') was also proposed. Appellant filed its reply to the show cause notices. The averments made in the show cause notices were denied. 6.The adjudicating authority observing that the goods were being directly received by the ship builders engaged in the manufacturing/construction of new ships and repair of old ships for further consumption on board by Indian Navy and not by Indian Navy directly, the conditions as stipulated in the notification No. 64/95-C.E. dated 16-3-1995 a....