TMI Blog2017 (3) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... ifficulties 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. - E/337/2007 - FINAL ORDER NO. 61844/2016 - Dated:- 6-10-2016 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibutory; that the distance from the site of pre-casting to the flyover was about 3.05 KMs (approx); that they had pre-casted 295 girders out of which 288 Nos. had been placed in position on the two flyovers. 3. The Revenue felt that since the girders and horizontal members of Handrails in question were manufactured by the respondents at a place, which was about 3.05 KMs away from the site of the flyovers, that place did not fall within the periphery of area site as defined in the contract data mentioned above. As such, PSC girder/beams and horizontal member of handrails did not fall within preview of exemption to goods of chapter heading 6807 under Notification No. 6/2002 as the goods in question were manufactured at a place other t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction work only. The commissioner has erred in not giving any finding about the allocation of the site . It was neither allocated by N.H.A.I nor N.H.A.I. in any way helped in procuring the said site. Further, there was no specific mention of land for setting up of casting yard for the manufacturer of any goods in the agreement executed with N.H.A.I. for construction of Jallandhar By-pass Project. As such the manufacturing premises do not satisfy the definition of site as defined in the above mentioned Board Circular. 6. On the other hand, Ld. Advocate for the respondents relied upon the order of Commissioner (Appeals) and stated that the contract between the respondents and N.H.A.I. specifically mentioned about casting yard/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out or is intended to be carried out and to any place where material or plant are being manufactured, fabricated and assembled for the works. Further, the appellants have mentioned that their regular correspondence between the NHAI and RITES Ltd., have referred the site office namely Behind Bhatara Industries Corporation, Near Canal Distributory, Jalandhar By Pass, Jalandhar - 144004. Thus, it is obvious that the activities done at the above site were in the knowledge of the NHAI in terms of agreement and they had access to the site. Accordingly, NHAI and its engineers had full access to the site of manufacture for construction of flyovers. The agreement specially refers to that manufacture and fabrication would be at site ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1998, in view of difficulties faced in availing the benefit of said exemption. We also find that the Ld. Commissioner (Appeals) s reliance on the decided case-laws to hold in favour of the respondent seems to be correct. We agree with the conclusion drawn by Commissioner (Appeals) that 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 (supra) are met. 8.3 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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