https://www.taxtmi.com/caselaws?id=340204 Site-based excise exemption was available for PSC girders and horizontal members manufactured in a flyover project where the contract, correspondence and access arrangements showed the casting yard and manufacturing premises formed part of the project site and were used exclusively for the construction work. A formal allotment of land by the project owner was not necessary where the manufacturing activity was carried on under the contract for the project alone. On that basis, the goods qualified for exemption under Notifications No. 3/2001-CE and No. 6/2002-CE, and the scrap and waste arising from their fabrication also followed the exempt treatment under Notification No. 85/95-CE. en-us Thu, 06 Oct 2016 00:00:00 +0530 Wed, 31 Jan 2018 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340204 Site-based excise exemption was available for PSC girders and horizontal members manufactured in a flyover project where the contract, correspondence and access arrangements showed the casting yard and manufacturing premises formed part of the project site and were used exclusively for the construction work. A formal allotment of land by the project owner was not necessary where the manufacturing activity was carried on under the contract for the project alone. On that basis, the goods qualified for exemption under Notifications No. 3/2001-CE and No. 6/2002-CE, and the scrap and waste arising from their fabrication also followed the exempt treatment under Notification No. 85/95-CE. Case-Laws Central Excise Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340204