https://www.taxtmi.com/caselaws?id=102247 The exemption expression "site" was treated as broad enough to include premises made available under a construction contract, where the goods manufactured there were used solely for that work. On that reading, tetrapodes cast at the contracted premises were not outside the exemption merely because the place was not a conventional project site. The Tribunal also noted that similar relief had already been extended to the same applicant on comparable facts. Interim relief followed: waiver of pre-deposit was granted and recovery of the duty and penalty was stayed. en-us Tue, 07 Aug 2001 00:00:00 +0530 Tue, 14 Feb 2012 12:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102247 The exemption expression "site" was treated as broad enough to include premises made available under a construction contract, where the goods manufactured there were used solely for that work. On that reading, tetrapodes cast at the contracted premises were not outside the exemption merely because the place was not a conventional project site. The Tribunal also noted that similar relief had already been extended to the same applicant on comparable facts. Interim relief followed: waiver of pre-deposit was granted and recovery of the duty and penalty was stayed. Case-Laws Central Excise Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102247