TMI Blog2018 (2) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Circular No. 456/22/99-CX dated 18.05.1999 issued by the Department prescribes that separate off road site will also be considered as the same included any premises made available to the manufacturer of the goods falling under Heading No. 68.07 and sub-heading 7308.50 of the Schedule to the Central Excise Tariff Act, 1985 - benefit to be allowed - appeal allowed - decided in favor of assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the pipes at the site. M/s Jindal Power Ltd. had allotted a space by crossing road for manufacturing the pipes exclusively for M/s Jindal Power Ltd. The Department has considered this as a separate site, so benefit of Exemption Notification No. 41/11 dated 18.11.2011 was denied to the assessee-Appellants. Being aggrieved, the assessee-Appellants have filed the present appeal. 3. With this backg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2011. Lastly, she made a request that the exemption may kindly be extended. 4. On the other hand, the learned DR for the Revenue, justifies the impugned order. 5. After hearing both sides and on perusal of the material available on record, it appears that the Circular No. 456/22/99-CX dated 18.05.1999 issued by the Department prescribes that separate off road site will also be considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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