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2012 (11) TMI 1014 - AT - Central ExciseDenail of benefit of Notification No. 61/90 dated 20.3.1990 - Whether the benefit of Notification No. 61/90 are available to the appellants or not - Held that:- adjudicating authority denied the benefit of Notification on the ground that the fabrication work was not done at the spot and the BBSs are fabricated at place nearby the Creek at which the bridge is to be built provided by the State Government. As there was no place at the site and this situation was visualized by Board and the Board issued a Circular dated 18.5.1999 whereby the Board has clarified that the expression ‘site' may not be given a restrictive meaning and shall include any premises made available to the manufacturer goods falling under sub-heading No. 7308.50. Tribunal in the case of Ranjit Sagar Dam (2006 (1) TMI 356 - CESTAT, NEW DELHI) allowed the benefit of Notification No. 4/97-CE in respect of pre-mix concrete where the pre-mix was manufactured away from the site of Dam and transported to the Dam. The Tribunal allowed the benefit of Notification which provided nil rate of duty to pre-mix concrete manufactured at site. The Revenue filed appeal before the Hon'ble High Court of Punjab & Haryana and the same was dismissed. In the present case also, we find that as there was no place of fabricating the BBSs at site as the bridge is to built on a creek and the same has been fabricated at the nearby site. Therefore, the ratio of the above decision of the Tribunal is applicable to the facts of the present case - Decided in favour of assessee.
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