2002 (12) TMI 385

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.... with S. Rustomjee, Advocates, for the Appellant. Shri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in these appeals is the availability of the exemption contained in entry 7 of the table to notification 59/90, dated 23-9-1990 of precast water drain boxes manufactured by V.M. Jog Engineering Limited, the assessee bef....

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....imba Industries and another v. CCE (Appeal 1134/92 & anr) a bench of this Tribunal in Delhi took the view that, in the absence of definition of the word "site" in the notification, that the site defined in the agreement could be applied to the entire area and it concluded that the goods, which were manufactured from distance away from the place where the goods to be brought to the site of construc....

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....ds manufactured at the site of construction for use in construction work at such site". The Board had explained in its circular that 'the expression "site" may not be given a restrictive meaning and shall include any premises made available to the manufacturer by way of a specific mention in the contract/agreement for such construction work, provided that the goods manufactured in such premises ar....

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....o not think that we need to consider this aspect in respect of the facts before us. In our view, by taking a pragmatic view, goods constructed at a site half a kilometer from a busy highway on which they were to be used were within the site of the construction. It will be evident that most, if not all cases, of civil construction, goods to be used in the construction of a building cannot in fact b....