Site-based excise exemption extends to approved fabrication premises used solely for the contracted construction work.

Excise exemption for goods under Chapter Heading 68.07 applied where tetrapodes were fabricated at a premises procured and approved for the construction work, even though the premises was away from the breakwater. The circular treated "site" broadly and accepted premises made available under the contract for fabrication, provided the goods were used solely in that construction. As the tetrapodes were used only for the Veraval Port work and the fabrication area was facilitated by the principal, the premises fell within the exemption notification's concept of site. The exemption was therefore available.

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Issues: Whether tetrapodes fabricated at a site procured and approved for the work, though located away from the breakwater, were manufactured at site so as to qualify for exemption under the relevant excise notifications.

Analysis: The notifications exempt goods falling under Chapter Heading 68.07 when manufactured at site for use in the construction work. The Board's circular clarified that "site" is not to be given a restrictive meaning and may include premises made available for the fabrication work by specific mention in the contract, provided the goods are used solely in that construction. The goods were admittedly used only for the Veraval Port work, and the fabrication premises had been approved and facilitated by the principal. In these circumstances, the site could not be treated as outside the scope of the exemption merely because it was hired by the contractor and was not the exact place of installation.

Conclusion: The tetrapodes were manufactured at site within the meaning of the notifications and the exemption was available to the assessee.

Ratio Decidendi: For goods covered by the exemption notifications, a fabrication premises approved or made available for the construction work constitutes the "site" if the goods manufactured there are used solely in that construction.

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