https://www.taxtmi.com/caselaws?id=772642 Construction-related central excise exemptions for goods manufactured at the "site" of construction can extend to a pre-casting yard approved under the contract and used solely for the project. The notifications were read to include premises made available for manufacture by specific contractual arrangement, so the expression "site" was not confined to the immediate project location. Physical distance from the metro worksite, by itself, did not defeat exemption where the yard formed part of the contractual arrangement and the goods were exclusively used in the construction work. en-us Fri, 02 May 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772642 Construction-related central excise exemptions for goods manufactured at the "site" of construction can extend to a pre-casting yard approved under the contract and used solely for the project. The notifications were read to include premises made available for manufacture by specific contractual arrangement, so the expression "site" was not confined to the immediate project location. Physical distance from the metro worksite, by itself, did not defeat exemption where the yard formed part of the contractual arrangement and the goods were exclusively used in the construction work. Case-Laws Central Excise Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772642