Site-based manufacture of ready mix concrete satisfied exemption conditions and supported waiver of pre-deposit and recovery stay.

Where batching plants were installed within the project site and inside its boundary walls, ready mix concrete prepared there and moved within different parts of the same site was treated as manufacture at the site of construction. The exemption notification required concrete mix to be manufactured at the construction site for use in construction work at that site, and it did not impose any further spatial restriction within the project area. On the materials placed, the appellant established a strong prima facie case that the exemption condition was satisfied, justifying waiver of pre-deposit and stay of recovery during the appeal.

---

---

Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in respect of the duty, interest and penalties confirmed on the ground that the ready mix concrete was not manufactured and used at the construction site within the meaning of the exemption notification.

Analysis: The Batching Plants were installed within the project sites and inside the boundary walls of the construction sites. The size of the project area and movement of ready mix concrete from one part of the same site to another did not alter the fact that manufacture took place at the site of construction. The notification required manufacture of concrete mix at the site of construction for use in construction work at such site and did not prescribe any spatial restriction within the site. On the materials placed, the appellant had shown a strong prima facie case that the exemption condition was satisfied.

Conclusion: The appellant was entitled to complete waiver of pre-deposit and stay of recovery during pendency of the appeals.

---