https://www.taxtmi.com/caselaws?id=246662 Goods fabricated at a nearby place made available by the State for bridge construction on a creek were treated as fabricated at the site of work for exemption under Notification No. 61/90-CE. The term "site" was read broadly, because fabrication at the exact location was not practicable and the notification covered goods under Heading 73.08 used in construction at that site. A Board circular supported the view that premises made available to the manufacturer could constitute the site. On those facts, denial of the exemption was held unsustainable, and the benefit of the notification was available. en-us Wed, 14 Nov 2012 00:00:00 +0530 Mon, 01 Jun 2015 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246662 Goods fabricated at a nearby place made available by the State for bridge construction on a creek were treated as fabricated at the site of work for exemption under Notification No. 61/90-CE. The term "site" was read broadly, because fabrication at the exact location was not practicable and the notification covered goods under Heading 73.08 used in construction at that site. A Board circular supported the view that premises made available to the manufacturer could constitute the site. On those facts, denial of the exemption was held unsustainable, and the benefit of the notification was available. Case-Laws Central Excise Wed, 14 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246662