Site definition determines exemption eligibility for goods manufactured on premises specifically designated in the construction contract. The term site for exemption under Notification No. 12/2012 applies where: the premises are specifically made available to the manufacturer by explicit contract/agreement for the construction work; the goods claimed (notably goods under Chapter 68 except specified subheadings) are manufactured at those premises; and such goods are exclusively used in the said construction work as per the contract. Distance between manufacture and use is not a permissible disqualifying criterion; eligibility is to be determined on the contractual and factual matrix.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Site definition determines exemption eligibility for goods manufactured on premises specifically designated in the construction contract.
The term site for exemption under Notification No. 12/2012 applies where: the premises are specifically made available to the manufacturer by explicit contract/agreement for the construction work; the goods claimed (notably goods under Chapter 68 except specified subheadings) are manufactured at those premises; and such goods are exclusively used in the said construction work as per the contract. Distance between manufacture and use is not a permissible disqualifying criterion; eligibility is to be determined on the contractual and factual matrix.
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