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2011 (12) TMI 166 - DELHI HIGH COURTManufacture of “prefabricated structural components‟ - supplied to the Delhi Metro Rail Corporation Limited(DMRC) - production is unique in nature and utility thereof is restricted to the location for which they are designed and not at any other place - exemption under Notification dated 17.02.2011 – Held that:- Said Notification stipulates goods to be manufactured at site and to be used in construction work at such site. In present case, there is no dispute that the goods supplied are used in construction work at site. Insofar as first ingredient is concerned, Circular No. 456/22/99–CX dated 18.5.1999 clarifies that expression 'site' should not be given restrictive meaning and would include any premises made available to the manufacturer of goods falling under the Central Excise Tariff Act. Therefore, both the conditions stipulated in the Notification dated 17.2.2011 stand satisfied. The assessee, for the supplies made, were entitled to exemption under the said notification. - Decided in favor of assessee.
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