https://www.taxtmi.com/caselaws?id=331557 RCC pipes fabricated at approved alternate premises for a sewerage project were treated as goods manufactured at the construction site for exemption purposes, because the contract permitted manufacture at those locations and the pipes were used solely in that project. The later Explanation to the exemption notification was treated as clarificatory, expanding "site" to include premises made available for manufacture by specific contractual reference, where the goods are used only in the relevant construction work. Earlier CBEC guidance and Tribunal precedent supported this non-restrictive reading, resulting in exemption from excise duty. en-us Tue, 09 Aug 2016 00:00:00 +0530 Thu, 06 Apr 2017 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331557 RCC pipes fabricated at approved alternate premises for a sewerage project were treated as goods manufactured at the construction site for exemption purposes, because the contract permitted manufacture at those locations and the pipes were used solely in that project. The later Explanation to the exemption notification was treated as clarificatory, expanding "site" to include premises made available for manufacture by specific contractual reference, where the goods are used only in the relevant construction work. Earlier CBEC guidance and Tribunal precedent supported this non-restrictive reading, resulting in exemption from excise duty. Case-Laws Central Excise Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331557