https://www.taxtmi.com/caselaws?id=125699 Site-based exemption under Notification No. 6/2000 applied to prestressed sleeper slabs manufactured near one bridge and used in other bridges forming part of the same railway line, because the goods were produced at the site for use in the construction work at that site. The notification did not require that the goods be consumed only in the exact bridge where they were manufactured, nor did it restrict exemption to supplies made only to the manufacturing contractor. On that basis, the exemption was available and the demand, penalty and confiscation order could not be sustained. en-us Thu, 04 Dec 2008 00:00:00 +0530 Tue, 16 Jan 2018 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125699 Site-based exemption under Notification No. 6/2000 applied to prestressed sleeper slabs manufactured near one bridge and used in other bridges forming part of the same railway line, because the goods were produced at the site for use in the construction work at that site. The notification did not require that the goods be consumed only in the exact bridge where they were manufactured, nor did it restrict exemption to supplies made only to the manufacturing contractor. On that basis, the exemption was available and the demand, penalty and confiscation order could not be sustained. Case-Laws Central Excise Thu, 04 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125699