https://www.taxtmi.com/caselaws?id=50156 Exemption notifications for goods manufactured at the construction site were construed liberally, so the phrase "at site" was not confined to the exact physical location of the building work. A contractually allotted premises provided by the Government for safety, traffic, or practical reasons, and used exclusively for casting beams or similar items for the project, could form part of the relevant site. On that basis, the beams qualified for exemption, and the duty demand and penalty were unsustainable. en-us Fri, 08 Sep 2000 00:00:00 +0530 Fri, 20 Aug 2010 10:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50156 Exemption notifications for goods manufactured at the construction site were construed liberally, so the phrase "at site" was not confined to the exact physical location of the building work. A contractually allotted premises provided by the Government for safety, traffic, or practical reasons, and used exclusively for casting beams or similar items for the project, could form part of the relevant site. On that basis, the beams qualified for exemption, and the duty demand and penalty were unsustainable. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50156