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2013 (5) TMI 484 - CESTAT NEW DELHIDemand of duty - eligibility for claiming the benefit of Notification No. 6/2002 - As per Revenue that premises at which the goods were manufactured was not site of construction and accordingly, the appellants were not entitled for benefit. - Held that:- Issue has already been settled by the Tribunal in the case of Prestress (I) Pvt Ltd Vs CCE Bhavnagar reported in [2008 (12) TMI 553 - CESTAT, NEW DELHI] wherein the Tribunal has held that exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use by the Railways, cannot be denied. Thus, impugned order is set aside and the appeal is allowed.
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