2005 (2) TMI 420

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....ved in this Appeal, filed by M/s. Leader Engg. Works is whether the benefit of exemption Notification No. 64/95-C.E., dated 16-3-1995 is available to the excisable goods cleared by them. 2. We heard Shri Sudhir Malhotra, learned Advocate, and Shri A.S. Bedi, learned Senior Departmental Representative. The Appellants manufacture valves and cocks which were cleared by them M/s. Mazagaon Dock Ltd. a....

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....e only if the goods are supplied directly to the Indian Navy. The wordings of the Notification makes it very clear and specific that the goods are supplied as stores for consumption on board a vessel of the Indian Navy or Coast Guard, M/s. Mazgaon Dock Ltd., when the impugned goods have been supplied, are not the Indian Navy or Coast Guard. The Certificate issued by the Indian Navy would not be su....