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2011 (9) TMI 504 - HC - Central ExciseInterpretation of term site used in Notification No. 01/201 - Intermediate goods manufactured transferred to the site for utilization thereof in elevated viaduct or tunnel - Held That:- '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. As application of beams/girders is concerned, that may not be necessarily be at the site as that may cause many traffic problems etc. Decided in favour of assessee.
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