Site-fabricated goods exemption applied where materials were used in construction at the same site.

Goods fabricated at the site and used in construction of the factory premises qualified for exemption under Notification No. 41/94-C.E. because the notification covered goods of the relevant tariff heading fabricated at the site of work for use in construction at that site. On the facts recorded, the statutory condition was satisfied, so the benefit of the notification was rightly allowed and the Revenue's challenge failed.

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Issues: Whether the benefit of Notification No. 41/94-C.E. was available to goods fabricated at site and used in the construction of the factory building.

Analysis: The evidence on record showed that the goods in question were fabricated at the site and were used in the construction work of the respondent's factory premises. The notification exempted goods of the relevant tariff heading when fabricated at the site of work for use in construction at that site. On the facts found, the condition of the notification stood satisfied.

Conclusion: The benefit of Notification No. 41/94-C.E. was rightly allowed, and the Revenue's appeal failed.

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