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2010 (2) TMI 652 - CESTAT, BANGALOREWaiver of pre-deposit - Prima-facie, find that the assessee had cleared pre-fabricated building in CKD/SKD condition and not steel structurals of CSH 730890110 - Even if it is held that the impugned clearances were of steel structurals, the same cannot be denied the exemption extended at Sl. No. 64 of the table to Notification No. 3/05 C.X., the exemption is admissible to goods fabricated at site of work for use in construction work on such site - As per CBEC Circular 456/22/99 C.X., dated 18-5-1999, it is clarified that exemption would still be available if the goods were manufactured solely for the purpose of construction and the premises where the goods were to be manufactured were specified in the contract/agreement - The construction agency is forced to undertake the manufacturing operations apparently found not feasible on the island and for the sole purpose of using it in the erection of shelters is prima facie covered by the exemption and Notification No. 3/05-C.E. The appellant failed to follow the procedure prescribed in the notification - Find that the appellant had no intention to evade duty due on the steel structurals cleared by it during the material period - Prima facie, the appellants were not required to pay excise duty on the impugned goods - Hence, complete waiver of pre-deposit of the dues adjudged against the appellant and stay of recovery thereof pending decision in the appeal.
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