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S.S.KANG, V.K.AGRAWAL
Collector of Central Excise, Bombay – Appellant
Versus
Moosa Haji Patrawala (P. ) Ltd. – Respondent
Per S.S. Kang:
The Respondents vide letter dt. 4.8.99 made a request to decide the matter on merits.
2. The Revenue filed this Appeal against order in appeal dated 30.8.93 passed by the Collector (Appeals). In the impugned order the benefit of Notification No. 70/77 dt. 7.5.77 was granted to Ice Cub maker cabinet manufactured by the Respondents and supplied to M/s. Voltas Ltd.
3. Ld. D.R. submits that the benefit of exemption Notification No. 70/77-CE is available only in respect of excisable goods (other than cigarettes) supplied as stores for consumption on board a vessel of the Indian Navy. He submits in the present case the goods manufactured by the Respondents are supplied to M/s. Voltas Ltd. Therefore, the goods, in question, could not be treated as ship stores for Navy vessel at the time of removal. He submits that in the present case the goods were cleared by the Respondents M/s. Voltas under a contract to M/s. Voltas Ltd. thereafter M/s. Voltas Ltd. supplied the Goods to M/s. Garden Reach Ship Builder Engineering Pvt. Ltd. who is the ship building industry.
4. We heard the Ld. D.R. and perused the records. In this case, the Respondents are manufacturing Ice Cube Making Ca
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