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2019 (4) TMI 1589 - AT - Central ExciseGoods fabricated at site of work for use in construction work at such site - Benefit of N/N. 3/2005-CE, dated 24.02.2005 - HELD THAT:- The site of work is Andaman & Nicobar Islands and the goods are fabricated thousands of miles away in Visakhapatnam. The exemption notification 03/2005-CE claimed by the appellant will be applicable only when the structurals are made at the site, not thousands of Kilometers away in Visakhapatnam. Therefore, there is no force in the argument of the appellant that they are entitled to the benefit of exemption notification No. 3/2005-CE. Also they are not covered by the exemption notification No. 32/2005-CE, dt. 17.08.2005 as claimed because they are the manufacturers. Any exemption notification must be viewed strictly against the person who is claiming its benefit - the appellant is not even remotely entitled to the benefit of the exemption notifications which he claimed. Appeal dismissed - decided against appellant.
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