TMI Blog2000 (10) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... s out of and is directed against the order in appeal dated 14-3-2000 passed by the Commissioner of Central Excise (Appeals), Bhopal. 2. The appellants are engaged in the manufacture of cement falling under Chapter 25 of the Central Excise Tariff Act, 1985. At the time of construction of the plant for the manufacture of cement, the appellants undertook manufacture of cement concrete blocks and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these notifications in question, has to be interpreted liberally, so as to admit within its ambit the site allotted to the contractors for manufacturing the goods to be used in the construction work as such site, under the terms of agreement". He referred to the para 11 of the said order which reads as under :- "11. The Commissioner has disallowed the benefit of above referred notifications to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed notifications exempting the goods manufactured at the site of construction for use in the construction work at such site, had been issued by the Government with the sole object of extending their benefits to the companies/contractors engaged in the construction of the flyovers, bridges etc. The expression 'manufactured at the site of construction' used in these notifications in question, has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under:- "(i) capital goods as defined in rule 57Q of the Central Excise Rules, 1944 manufactured in a factory and used within the factory of production;" He submitted that factory of production refers the items produced in the factory and not the finished product as understood by the department. On going through the relevant notification and wordings Shri D.K. Verma, ld. SDR has nothing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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