https://www.taxtmi.com/circulars?id=265 The Board clarifies that the term site for the construction-use exemption includes any premises specifically identified in the construction contract as made available to the manufacturer for producing goods (such as precast beams and girders), provided those goods are manufactured solely for and used in the specified construction work; this position extends mutatis mutandis to the corresponding tariff subheading. en-us Tue, 18 May 1999 00:00:00 +0530 Tue, 23 Sep 2008 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=265 The Board clarifies that the term site for the construction-use exemption includes any premises specifically identified in the construction contract as made available to the manufacturer for producing goods (such as precast beams and girders), provided those goods are manufactured solely for and used in the specified construction work; this position extends mutatis mutandis to the corresponding tariff subheading. Circulars Central Excise Tue, 18 May 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=265