2004 (3) TMI 273

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....: Jyoti Balasundaram, Member (J)]. - The issue for determination in these appeals against the order of the Commissioner of Central Excise (A) Indore who has upheld confirmation of duty demand of Rs. 21,07,596/- ( raised under 6 show cause notices and confirmed in 2 separate Orders-in-Original) and imposition of penalty of Rs. 30,000/- is the eligibility of construction material viz. rigid polyuret....

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.... wherein the benefit was held to be available to paints supplied to shipyards working as contractors for Indian Navy and utilised on the body of the naval ships already in existence. The same decision also meets the argument of the Revenue that construction material is not stores for consumption. In the light of the above decision, we hold that clearances effected to the Indian Navy by M/s. Vibgyo....

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....roducts this decision was considered and the Tribunal held that the facts before the lower Authority were not spelt out in the Tribunal's judgment and then took a view that supply to contractors for the Navy were admissible to the benefit of the Notification. As regards supplies made to M/s. Mazgaon Docks Ltd. and M/s. Andersons Marine Pvt. Ltd., the ld. DR raises a valid plea that the benefit can....

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....ade directly to the Indian Navy and to the supplies made to M/s. Vibgyor Trading Company who in turn supplied to Indian Navy (as certified by the Navy), we remand the case in respect of supplies to others for fresh decision by the Adjudicating authority in the light of the Tribunal's decision in the case of Goa Paints & Allied products, wherein it has been held that the expression "on board the ve....