2013 (5) TMI 484

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....GEMENT Per Sahab Singh: This is an appeal filed by M/s M.R.G. Buildcon Pvt Ltd, Gwalior against the order in appeal dated 24.11.2004 passed by Commissioner of Central Excise (Appeals), Gwalior. 2. After hearing both the sides, we find that duty has been confirmed against the appellant for non-fulfillment of the condition of Exemption Notification No. 6/2002 dated 1.3.2002 in as much as, the app....

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....uction for use in the construction work at such site and the goods supplied for use by the Railways, cannot be denied. Only requirement is that goods must have been manufactured at site for use by the Railways. We also note that Board has also issued a Circular No. 456/22/99-CX dated 18th May, 1999 in which it was clarified that expression site may not be given a restrictive meaning and shall incl....