https://www.taxtmi.com/caselaws?id=107126 Goods manufactured in a casting yard about half a kilometre from the flyover worksite were treated as manufactured at the site of construction for use at that site. The expression "site" was given a pragmatic construction, because the work made it impractical to manufacture the components at the exact spot of construction. As the casting yard formed part of the construction arrangement and the drain boxes were used solely in the flyover project, the exemption under notification 59/90 was held to be available. en-us Fri, 13 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 17:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107126 Goods manufactured in a casting yard about half a kilometre from the flyover worksite were treated as manufactured at the site of construction for use at that site. The expression "site" was given a pragmatic construction, because the work made it impractical to manufacture the components at the exact spot of construction. As the casting yard formed part of the construction arrangement and the drain boxes were used solely in the flyover project, the exemption under notification 59/90 was held to be available. Case-Laws Central Excise Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107126