TMI BlogScope of word 'site' appearing in Notification No. 12/2012-Central Excise, dated 17.03.2012X X X X Extracts X X X X X X X X Extracts X X X X ..... pe of word 'site' appearing in Notification No. 12/2012-Central Excise, dated 17.03.2012-reg Representations have been received from the trade regarding difficulties being faced in availing of benefit of exemption applicable to goods manufactured at the site of construction for use in construction work at such site vide S. No. 186 of Notification No. 12/2012-Central Excise, dated 17.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration for availing benefit of exemption under S.No. 186 of Notification No. 12/2012-Central Excise, dated 17.03.2012 fulfils following conditions:- i. The said premises are made available to the manufacturer of goods by way of a specific mention in the contract/agreement for such construction work. ii. The goods under Chapter 68 (except 6804, 6805, 6811, 6812 and 6813), for which exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be decided taking into consideration the facts of the individual case, examined in light of the clarification given above. Circular No. 456/22/99-CX, dated 18.05.1999 is hereby rescinded. 5. Field formations and trade may be suitably informed. Difficulty experienced, if any, in implementing the circular should be brought to the notice of the Board. Hindi version would follow. (Santosh Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X
|