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2013 (2) TMI 520 - CESTAT BANGALOREWaiver of pre-deposit - Stay of recovery - Notification No.1/2011-C.E(N.T) dated 17.2.2011 - section 3 of the Central Excise Act, 1944 - Exemption from payment of duty of excise on "goods manufactured at site of construction for use in construction work at such site" - Pre-stressed concrete girders/kerbs manufactured by the assessee - brought to a construction site - used in the construction of a flyover - Section 11 C of the Central Excise Act - Held that:- The structural components were manufactured by the assessee at sites proximate to the construction site, brought to the construction site and used in the construction of flyover/tunnel/viaduct. If the benefit of the notification is available to those assessees, the same cannot be denied to the appellant-company. stay applications also stand disposed of - Appeal decides in favour of assessee
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