TMI Blog2005 (2) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... irming the demands on the Railway Contractor who has manufactured PSC Slabs and Ballast Retainers for use in the Railways. The appellant is seeking the benefit of Notification No. 62/95-C.E., dated 16-3-1995, which exempts goods manufactured at the site of construction of buildings for use at such site. There is no dispute with regard to the article falling within the description of goods in the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and have perused the judgments cited before us. The main ground taken by the Counsel is that the issue is covered by the Tribunal rulings rendered in the case of Delhi Tourism and Transportation Development Corporation v. CCE, New Delhi - 1999 (114) E.L.T. 421 (Tribunal) and Jaypee Bela Cement v. CCE, Raipur - 2001 (128) E.L.T. 225 (Tri. - Del.) which has followed an earlier judgment rendered i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e terms of Agreement, as has been held in the citations referred to by him. 4. On our careful consideration, we notice that the terms of the Notification has been interpreted liberally in the case of U.P. State Bridge Corporation Ltd. holding that the expression 'manufactured at the site of construction' used in these Notifications in question, has to be interpreted liberally, so as to admit wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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