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of <h1>Clarification on 'Site' in Notification No. 5/98-CE: Includes Off-Site Manufacturing for Construction Contracts.</h1> The circular clarifies the scope of the term 'site' in Notification No. 5/98-CE dated 2.6.98, addressing issues faced by the trade in availing exemptions for goods manufactured at construction sites. It acknowledges that due to traffic concerns, manufacturing such as pre-casting beams and girders may occur off the main site. The Board has decided that 'site' should not be interpreted restrictively and can include any premises specified in the construction contract, as long as the goods manufactured there are solely for use in the construction work. This clarification also applies to subheading No. 7308.50 of the Central Excise Tariff Act, 1985.
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