2005 (2) TMI 336

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..... - The appellant is challenging the impugned O-I-A No. 14/2002-C.E., dated 26-3-2002 confirming the demands on the Railway Contractor who has manufactured PSC Slabs and Ballast Retainers for use in the Railways. The appellant is seeking the benefit of Notification No. 62/95-C.E., dated 16-3-1995, which exempts goods manufactured at the site of construction of buildings for use at such site. There....

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....red at the site of construction of the building. 2. We have heard both sides in the matter and have perused the judgments cited before us. The main ground taken by the Counsel is that the issue is covered by the Tribunal rulings rendered in the case of Delhi Tourism and Transportation Development Corporation v. CCE, New Delhi - 1999 (114) E.L.T. 421 (Tribunal) and Jaypee Bela Cement v. CCE, Rai....

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....ctors for manufacturing the goods to be used in the construction work at such site, under the terms of Agreement, as has been held in the citations referred to by him. 4. On our careful consideration, we notice that the terms of the Notification has been interpreted liberally in the case of U.P. State Bridge Corporation Ltd. holding that the expression 'manufactured at the site of construction'....