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2025-VIL-845-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Site of Construction - The appellant had entered into a contract with Bangalore Metro Rail Corporation Limited (BMRCL) to construct elevated metro stations. To manufacture reinforced concrete girders for this project, the appellant set up a factory at a premises located six km away from the project site – Denial of benefit of the exemption Notification No. 05/2006-CE (Sl. No. 10) dated 01.03.2006 as amended by Notification No. 15/2009-CE dated 07.07.2009 and Notification No. 12/2012-CE (Sl. No. 186) dated 17.03.2012, on the ground that the premises where the appellant manufactured the goods was not part of the contract and was located away from the project site - HELD - While the premises was not specifically mentioned in the contract, the correspondence between the appellant and BMRCL shows that the manufacturing premises was approved by BMRCL - Further, the Board's Circular dated 18.05.1999 clarified that the expression 'site' should not be given a restrictive meaning and should include any premises made available for the manufacture of goods, provided the goods manufactured are solely used in the said construction work – Further, in earlier cases Tribunal has held that the fact that the manufacturing premises is located away from the project site does not disentitle the assessee from the benefit of the exemption Notifications, if the premises is approved by the principal - Merely because the manufacturing premises is located away from the project site, which is situated in a traffic congestion area having no place to carry out the pre-casting activities, it cannot be a valid ground for denying the benefit of the exemption Notifications - The impugned orders are set aside and the appeals filed by the appellant are allowed
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