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2012 (11) TMI 112 - AT - Central ExciseBenefit of Notification - manufacture of Ready Mix Concrete (RMC) - site area is fairly large, Batching Plant is set up in one part of the site and the concrete mix manufactured is transported to the other parts of the site for construction of civil structures, the department was of the view that the appellant was not eligible for the duty exemption – Held that:- Merely because the RMC has been transported from the Batching Plant installed at the site to various places in the site, it does not mean that the goods are not produced at the construction site. The Notification does not prescribe any spatial dimensions/restrictions for the site. It merely says that the concrete mix should be manufactured at the site of construction. Since the project site is the site of construction and the Batching Plant is installed at the project site, the benefit of Notification cannot be disallowed - waiver of pre-deposit allowed
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