Supply of goods to Indian Navy not must to claim excise exemption

Brief of the case:

The CESTAT Mumbai in the case of CCEx vs. M/s Wartsila (I) Pvt. Ltd. held that exemption under notification no. 25/2002-CE is available the goods supplied should be used in the construction of warship of Indian Navy and in respect of such goods a certificate is produced from Indian Navy. Therefore, the notification do not require supply of goods to India Navy only.
Facts of the case:

• The assessee cleared D.G. Sets and parts thereof to M/s. Mazgaon Dock, Mumbai at nil rate of central excise duty under the provisions of Notification No. 64/95-CE dated 16-03-1995 as amended by Notification No. 25/2002-CE dated 11-04-2002.Assessee also obtained a certificate as required in the Notification from the Indian Navy.

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