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2017 (3) TMI 707 - AT - Central ExciseManufacture / construction at site - 3.05 KMs away from the ‘site’ of the flyovers - Benefit of N/N. 3/2001-CE dated 01.03.2001 and 6/2002-CE dated 01.03.2002 - whether the exemption under N/N. 3/2001-CE dated 01.03.2001 and 6/2002-CE dated 01.03.2002 as availed on the goods falling under Heading No. 68.07 manufactured by the respondents at site of construction and used in the construction work is admissible or not? - Held that: - the Board Circular No. 456/22/99-CX dated 18.05.1999, was issued to clarify the meaning of the expression ‘site’ in the N/N. 5/98-CE dated 02.06.1998, in view of difficulties faced in availing the benefit of said exemption - since the said site was mentioned in the regular correspondence between N.H.A.I. and RITES Ltd. and N.H.A.I. and its engineers had full access to the site and it was near the site of construction of fly-over, the requirements of the Board Circular dt. 18.05.1999 are met. - Benefit of exemption allowed. Duty on waste and scrap - Held that:- Since the PSC girders and horizontal member of bond rails are held as exempted, the scrap and waste generated during the fabrication of these items have rightly been held as covered by exemption N/N. 85/95-CE dated 13.05.1995 - appeal dismissed - decided against Revenue.
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