2013 (4) TMI 53

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..... ice-President, for the Respondent. ORDER Heard both sides. 2. Revenue filed this appeal against the impugned order whereby Commissioner (Appeals) allowed the benefit of Notification No. 41/94-C.E., dated 1-3-1994 in respect of the goods which were fabricated at site and further used in the construction such as small door, big shutter and entrance gate etc. falling under Chapter Heading 73.08 of .....

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..... ading 73.08 of the Tariff are exempted from duty if such goods are fabricated at site of work for use in construction work at such site. 5. In the impugned order the Commissioner held that goods are fabricated at site of work for use in construction of the factory. In views of the evidence on record that goods in question are used in construction of the factory building, we find no infirmity in t .....

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