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2011 (3) TMI 733 - CESTAT, NEW DELHIDemand - For the purpose of manufacture of the pre-fabricated components, the appellants have been allotted the casting yard premises by M/s. Delhi Metro Rail Corporation Limited and such components are manufactured in such yards wherefrom the same are transported to the site of the elevated viaducts or the segment of the tunnel being constructed by cut and cover method, as the case may be - Revenue contended that Merely because the product is consumed by only one firm namely M/s. Delhi Metro Rail Corporation Limited that would not change the situation - In view of Notification No. 01/2011-CE. (N.T.) dated 17-2-2011 u/s 11C, decided in favor of the assessee
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