2004 (6) TMI 129

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....er the drawing provided by GMB. The work site is situated around 1.5 Kms. away from break water when the said goods are supposed to be placed. It is also a fact that the appellant fabricated the tetrapodes at a hired private plot in the acquisition of which GMB has played a role. The tetrapodes, as mentioned earlier are being fabricated by the appellant in terms of the contract and were being cleared to the place where they are required to be installed. The question for consideration is whether in terms of Notification Nos. 5/98-C.E., dt. 2-6-98, 5/99-C.E., dt. 20-2-99 and 6/2000-C.E., dt. 1-3-2000 the goods under question are exempt from payment of duty. The said notifications exempt goods failing under Chapter 68.07 of CETA when manufactu....

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.... to above is net applicable to the goods fabricated by the appellant. He also observes that a notification has to be strictly construed etc. before the benefit of a notification is extended to an assessee. 3. Heard both sides. 4. The Board's circular referred to by the Commissioner takes note of the fact that several disputes have arisen on the interpretation of the word 'site' in Notification No. 5/98-C.E. After considering various representations the Board has decided that the expression 'site' may not be given a restrictive meaning and shall include any premises made available to the manufacture of goods falling under Heading No. 68.07 of the Schedule to Central Excise Tariff Act, 1985 by way of a specific mention i....