https://www.taxtmi.com/caselaws?id=221115 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, holding that they were entitled to the benefit of Notification No.1/2011-C.E(N.T) dated 17.2.2011. The tribunal found similarities between the appellant's case involving pre-stressed concrete girders/kerbs and cited cases where similar notifications were allowed for prefabricated components used in construction. As the girders/kerbs were manufactured near the construction site, the appellant was deemed eligible for exemption from duty payment. The tribunal set aside the previous order, allowing the appeals and disposing of the stay applications. en-us Wed, 25 Jul 2012 00:00:00 +0530 Wed, 01 Jan 2014 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221115 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, holding that they were entitled to the benefit of Notification No.1/2011-C.E(N.T) dated 17.2.2011. The tribunal found similarities between the appellant's case involving pre-stressed concrete girders/kerbs and cited cases where similar notifications were allowed for prefabricated components used in construction. As the girders/kerbs were manufactured near the construction site, the appellant was deemed eligible for exemption from duty payment. The tribunal set aside the previous order, allowing the appeals and disposing of the stay applications. Case-Laws Central Excise Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221115