https://www.taxtmi.com/circulars?id=54627 The term site for exemption under Notification No. 12/2012 applies where: the premises are specifically made available to the manufacturer by explicit contract/agreement for the construction work; the goods claimed (notably goods under Chapter 68 except specified subheadings) are manufactured at those premises; and such goods are exclusively used in the said construction work as per the contract. Distance between manufacture and use is not a permissible disqualifying criterion; eligibility is to be determined on the contractual and factual matrix. en-us Wed, 06 Jul 2016 00:00:00 +0530 Wed, 06 Jul 2016 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54627 The term site for exemption under Notification No. 12/2012 applies where: the premises are specifically made available to the manufacturer by explicit contract/agreement for the construction work; the goods claimed (notably goods under Chapter 68 except specified subheadings) are manufactured at those premises; and such goods are exclusively used in the said construction work as per the contract. Distance between manufacture and use is not a permissible disqualifying criterion; eligibility is to be determined on the contractual and factual matrix. Circulars Central Excise Wed, 06 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54627