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2012 (11) TMI 561 - HC - Central ExciseBenefit of Notification No. 1/2011-C.E. (N.T.) - benefit under this notification shall not be admissible unless the unit claiming benefit in terms of this notification reverse the input credit, if any, taken in respect of inputs used in manufacture of such goods on which the said duty of excise was not levied - goods were not manufactured at the site of the construction for use in the construction work at the said site – Held that:- Delhi Metro Rail Corporation Ltd. had contracted and called upon the respondent-assessees to construct pre-fabricated components of different segments to be used in elevated viaducts or manufacture of rings for the tunnel, launching girders and trusses in respect of a project of the said Corporation at Delhi - casting yard itself constitutes the construction site. From the said construction site components have been moved to the different locations where elevated viaducts of the tunnel were being constructed - construction was done virtually all over Delhi and construction sites were interconnected, it cannot be said that any substantial question of law arises – in favor of assesse
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