COMMISSIONER OF CENTRAL EXCISE,SURAT vs M/S.ESSAR STEEL INDIA LIMITED — C.A. No. 5807/2008

Case Summary: CA No. 5807/2008 Outcome: The Supreme Court dismissed the Commissioner of Central Excise's appeal against Essar Steel India Limited on April 16, 2014. The Court upheld the Customs, Excise and Service Tax Appellate Tribunal's finding that steel goods supplied by Essar Steel were legitimately exempt from excise duty as stores for consumption on Indian Navy warships, supported by a valid End User Certificate. The appellant's argument that the exemption applied only under Clause 21 (not Clause 3) of Notification 64/95 was rejected as the certificate clearly established the twin requirements under Clause 3. Next Steps: Related Civil Appeals 2764-2765 of 2014 were de-tagged and scheduled for admission hearing after three weeks. This case analysis is maintained by casestatus.in based on publicly available court records.