Commissioner Of Central Excise, Raigad vs M/S. Wartsila (I) Pvt. Ltd on 7 January, 2016
Akzo Nobel Coatings (India) Pvt. Ltd. vs. Commr. of C.Ex, Bangalore 2005 (184) E.L.T. 306 (Tri.-Bang.)
2. We have heard both sides in the matter and find from the Notification that there is no prohibition to Indian Navy through sub-contractors. There is no dispute with regard to the receipt of the goods by the Indian Navy and they have issued certificate certifying about the receipt of the goods in respect of purchase orders placed by the Indian Navy to M/s MDL and M/s. Western Indian Shipyard, Goa.