https://www.taxtmi.com/caselaws?id=53536 Websol panels manufactured at a contractually specified construction site and used only in that construction qualified for the site-based exemption under Notification No. 59/90-C.E., because the term "site" was not confined to a narrow physical location. The panels were concrete structures cast for use only at the specified project, had no use elsewhere, and lacked commercial marketability. On that basis, they were not excisable, and the duty demand was correctly dropped. en-us Tue, 09 Nov 2004 00:00:00 +0530 Wed, 13 Oct 2010 17:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53536 Websol panels manufactured at a contractually specified construction site and used only in that construction qualified for the site-based exemption under Notification No. 59/90-C.E., because the term "site" was not confined to a narrow physical location. The panels were concrete structures cast for use only at the specified project, had no use elsewhere, and lacked commercial marketability. On that basis, they were not excisable, and the duty demand was correctly dropped. Case-Laws Central Excise Tue, 09 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53536