https://www.taxtmi.com/caselaws?id=221857 The appeal by Revenue against the benefit of Notification No. 41/94-C.E. for goods fabricated at the site and used in construction under Chapter Heading 73.08 of the Tariff was dismissed. The Commissioner upheld the benefit of the notification as the goods were confirmed to be fabricated at the site for construction purposes, specifically for the factory building. The judgment emphasizes the importance of goods being fabricated at the construction site to qualify for duty exemption under the notification, highlighting the role of evidence and the Commissioner's decision-making process in such cases. 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 The appeal by Revenue against the benefit of Notification No. 41/94-C.E. for goods fabricated at the site and used in construction under Chapter Heading 73.08 of the Tariff was dismissed. The Commissioner upheld the benefit of the notification as the goods were confirmed to be fabricated at the site for construction purposes, specifically for the factory building. The judgment emphasizes the importance of goods being fabricated at the construction site to qualify for duty exemption under the notification, highlighting the role of evidence and the Commissioner's decision-making process in such cases. Case-Laws Central Excise Thu, 26 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221857