Broad construction of "site" under exemption rules supported waiver of pre-deposit and stay of duty recovery.

The exemption expression "site" was treated as broad enough to include premises made available under a construction contract, where the goods manufactured there were used solely for that work. On that reading, tetrapodes cast at the contracted premises were not outside the exemption merely because the place was not a conventional project site. The Tribunal also noted that similar relief had already been extended to the same applicant on comparable facts. Interim relief followed: waiver of pre-deposit was granted and recovery of the duty and penalty was stayed.

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Issues: Whether the applicant had made out a case for waiver of pre-deposit and stay of recovery in respect of duty and penalty arising from denial of exemption on tetrapodes cast at a premises made available under the contract.

Analysis: The circular relied upon by the Tribunal clarified that the expression "site" in the exemption context is not to be given a restrictive meaning and may include premises made available to the manufacturer under the construction contract, so long as the goods manufactured there are used solely in that construction work. The contractual definition of site was broad enough to cover the place where the tetrapodes were cast, and a similar benefit had already been extended by the same adjudicating authority in respect of the same applicant on comparable facts. In these circumstances, the demand and penalty were found to be fit for interim relief.

Conclusion: The applicant was granted waiver of deposit and recovery of the duty and penalty was stayed.

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