https://www.taxtmi.com/caselaws?id=356128 Exemption under Notification No. 41/11 was considered for pipes fabricated at a separate off-road site allotted exclusively for the recipient's project. The Tribunal treated that site as part of the same premises because the departmental circular stated that a separate off-road location available to the manufacturer may be regarded as the same premises, including for goods under Heading 68.07 and sub-heading 7308.50. As the goods were manufactured solely for use in construction work at that site, there was no basis to deny the exemption, and relief followed in favour of the assessee. en-us Tue, 19 Sep 2017 00:00:00 +0530 Thu, 26 Apr 2018 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356128 Exemption under Notification No. 41/11 was considered for pipes fabricated at a separate off-road site allotted exclusively for the recipient's project. The Tribunal treated that site as part of the same premises because the departmental circular stated that a separate off-road location available to the manufacturer may be regarded as the same premises, including for goods under Heading 68.07 and sub-heading 7308.50. As the goods were manufactured solely for use in construction work at that site, there was no basis to deny the exemption, and relief followed in favour of the assessee. Case-Laws Central Excise Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356128