https://www.taxtmi.com/caselaws?id=218097 Where batching plants were installed within the project site and inside its boundary walls, ready mix concrete prepared there and moved within different parts of the same site was treated as manufacture at the site of construction. The exemption notification required concrete mix to be manufactured at the construction site for use in construction work at that site, and it did not impose any further spatial restriction within the project area. On the materials placed, the appellant established a strong prima facie case that the exemption condition was satisfied, justifying waiver of pre-deposit and stay of recovery during the appeal. en-us Tue, 01 Nov 2011 00:00:00 +0530 Fri, 14 Sep 2012 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218097 Where batching plants were installed within the project site and inside its boundary walls, ready mix concrete prepared there and moved within different parts of the same site was treated as manufacture at the site of construction. The exemption notification required concrete mix to be manufactured at the construction site for use in construction work at that site, and it did not impose any further spatial restriction within the project area. On the materials placed, the appellant established a strong prima facie case that the exemption condition was satisfied, justifying waiver of pre-deposit and stay of recovery during the appeal. Case-Laws Central Excise Tue, 01 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218097