https://www.taxtmi.com/caselaws?id=221857 Goods fabricated at the site and used in construction of the factory premises qualified for exemption under Notification No. 41/94-C.E. because the notification covered goods of the relevant tariff heading fabricated at the site of work for use in construction at that site. On the facts recorded, the statutory condition was satisfied, so the benefit of the notification was rightly allowed and the Revenue's challenge failed. en-us Thu, 26 Jul 2012 00:00:00 +0530 Wed, 03 Apr 2013 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221857 Goods fabricated at the site and used in construction of the factory premises qualified for exemption under Notification No. 41/94-C.E. because the notification covered goods of the relevant tariff heading fabricated at the site of work for use in construction at that site. On the facts recorded, the statutory condition was satisfied, so the benefit of the notification was rightly allowed and the Revenue's challenge failed. Case-Laws Central Excise Thu, 26 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221857