TMI Blog2004 (6) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... to a contract with Gujarat Maritime Board (GMB) for repair and rehabilitation of the break waters of Veraval Port. Under the terms of the contract the appellant has to manufacture tetrapodes at their work site at Veraval as per the drawing provided by GMB. The work site is situated around 1.5 Kms. away from break water when the said goods are supposed to be placed. It is also a fact that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the tetrapodes were cast at site other than the site where these were actually used. He further observes that the above said notifications provided exemption to the goods falling under Chapter Heading No. 68.07 if such goods are manufactured at the site of construction for use in the construction. He refers to Board's Circular No. 456/22/99/CX., dt. 18-5-1999 and analysis it to determine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or that reason alone he holds that the notification referred to above is net applicable to the goods fabricated by the appellant. He also observes that a notification has to be strictly construed etc. before the benefit of a notification is extended to an assessee. 3. Heard both sides. 4. The Board's circular referred to by the Commissioner takes note of the fact that several disputes have ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant in procuring that site. The fact that the goods would be manufactured at a particular site approved by GMB shows that both the principals and the agent in this case are aware of the details of the site. In such circumstances to say that the GMB has not made the premises available to the manufacturer of goods is farfetched. 5. We also observe that even before the Board has clarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y when the principal has allotted the site of construction to the contractor. In the present case the only difference appears to be that the principal has not allotted the site but has helped the contractor (the appellant) in procuring the site where the tetrapodes could be fabricated. This could hardly be a reason to deny a substantial benefit accruing to the appellant. The goods fabricated of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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