Scope of word 'site' appearing in Notification No. 12/2012-Central Excise, dated 17.03.2012

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.... Sub:- Scope of word 'site' appearing in Notification No. 12/2012-Central Excise, dated 17.03.2012-reg Representations have been received from the trade regarding difficulties being faced in availing of benefit of exemption applicable to goods manufactured at the site of construction for use in construction work at such site vide S. No. 186 of Notification No. 12/2012-Central Excise, ....

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....der consideration for availing benefit of exemption under S.No. 186 of Notification No. 12/2012-Central Excise, dated 17.03.2012 fulfils following conditions:- i. The said premises are made available to the manufacturer of goods by way of a specific mention in the contract/agreement for such construction work. ii. The goods under Chapter 68 (except 6804, 6805, 6811, 6812 and 6813....