9911796707
TMI Blog2016 (8) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals have been filed by the assessee against the orders passed by the Commissioner of Central Excise, Indore whereas the fifth is filed challenging the order passed by Commissioner, Central Excise, Raipur. Appeal No. O-I-O No. & date Passed by Period involved Amount demanded Rs. E/59971/2013 O-I-O No. 20/COMMR/ IND/ CX/2013 dt. 28.05.2013 Commissioner of Central Excise & Customs, Indore Oct. 2010 to Sept. 2011 14791478/- E/59972/2013 -do- -do- Aug. 2008 to Sept. 2010 8172268/- E/60014/2013 O-I-O No. COMMISSIONER/RPR/CEX/72-73 dt. 28.06.2013 Commissioner of Central Excise & Customs, Raipur. April, 2009 to Dec. 2011 8781333/- E/60015/2013 -do- -do- April 2009 to Dec. 2011 13923434/- E/55342/2014 O-I-O No.51/ CO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n has been continued subsequently through other notifications. The benefit of exemption notifications stand denied to the appellants in the impugned orders for the reason that the goods have been fabricated not at the site of construction of the sewage system but at a different site. 4. The value of pipes which has been considered for charging of duty in the impugned orders has also been disputed by the appellant. The Revenue, in the impugned orders, have charged excise duty on the value of the pipes arrived at by deducting the charges towards laying such pipes from the overall contract value entered into by the appellant with Municipal Corporation. The appellant contended that if excise duty is to be charged then it needs to be charged on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such construction work, provided that the goods manufactured at such premises are solely used in the said construction work only. From the above, it is seen that goods falling under Chapter 68 (6810 included) when manufactured at the site of construction work for use in construction at such site has been exempted from payment of excise duty right from 01.03.2006 onwards through various notifications. 7. It is noteworthy that the entry goods manufactured at the site of construction for use in construction work at such site has been inserted with retrospective effect w.e.f. 01.03.2006. W.e.f. 17.03.2012, in Notification No. 12/2012, an Explanation has been added which has expanded the meaning of the word site of construction to include any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured at the site of construction for use in construction work at such site to obviate the kind of difficulties faced by the appellant such as heavy traffic at the construction site. It also appears practical to have the construction at alternate sites duly approved by the project agency for whom the construction work is undertaken. In view of the explanation inserted vide Sl. No. 186 of Notification No. 12/2012 dated 17.08.2012, the alternate sites at which fabrication has been done may be considered as the site of construction of pipes for use in the sewerage system. Ld. Commissioner in the impugned orders has taken the view that such an explanation would be applicable only prospectively and will not come to the aid of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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