Broad interpretation of "site of work" supports exemption for bridge fabrication done at a nearby allotted place.

Goods fabricated at a nearby place made available by the State for bridge construction on a creek were treated as fabricated at the site of work for exemption under Notification No. 61/90-CE. The term "site" was read broadly, because fabrication at the exact location was not practicable and the notification covered goods under Heading 73.08 used in construction at that site. A Board circular supported the view that premises made available to the manufacturer could constitute the site. On those facts, denial of the exemption was held unsustainable, and the benefit of the notification was available.

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Issues: Whether goods fabricated at a nearby place made available by the State, for use in construction of a bridge on a creek where fabrication at the exact spot was not practicable, were eligible for exemption under Notification No. 61/90-CE dated 20.3.1990 as goods fabricated at the site of work.

Analysis: The exemption applied to goods falling under Heading 73.08 fabricated at the site of work for use in construction at such site. The phrase "site" was not to be read in a narrow or restrictive sense where the construction itself made on-spot fabrication impracticable. The Board's circular clarified that premises made available to the manufacturer could also constitute the site. The factual position showed that the bridge was to be constructed on a creek and no fabrication area was available at the exact location, so the fabrication at the nearby allotted place satisfied the notification. The earlier tribunal view on similar facts was also applied.

Conclusion: The denial of exemption was unsustainable and the appellants were entitled to the benefit of Notification No. 61/90-CE.

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