https://www.taxtmi.com/caselaws?id=54012 An exemption for goods manufactured at a contractor's Railway-allotted site was applied liberally, as manufacture at the "site of construction" was treated broadly enough to cover a site made available for the contract work; the mere distance from the exact construction point did not defeat the exemption. The demand was also held time-barred because there was no material showing suppression of facts or intent to evade duty, and the contractor's bona fide belief was supported by the contractual exemption stipulation. On both grounds, the exemption claim and the limitation defence succeeded, and the demand was set aside with consequential relief. en-us Thu, 10 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 13:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54012 An exemption for goods manufactured at a contractor's Railway-allotted site was applied liberally, as manufacture at the "site of construction" was treated broadly enough to cover a site made available for the contract work; the mere distance from the exact construction point did not defeat the exemption. The demand was also held time-barred because there was no material showing suppression of facts or intent to evade duty, and the contractor's bona fide belief was supported by the contractual exemption stipulation. On both grounds, the exemption claim and the limitation defence succeeded, and the demand was set aside with consequential relief. Case-Laws Central Excise Thu, 10 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54012