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TMI Blog2002 (12) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The question for consideration in these appeals is the availability of the exemption contained in entry 7 of the table to notification 59/90, dated 23-9-1990 of precast water drain boxes manufactured by V.M. Jog Engineering Limited, the assessee before us. 2. The facts are not in dispute. The drain boxe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in Delhi took the view that, in the absence of definition of the word site in the notification, that the site defined in the agreement could be applied to the entire area and it concluded that the goods, which were manufactured from distance away from the place where the goods to be brought to the site of construction, were entitled to the benefit of notification 59/90. The same vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork at such site . The Board had explained in its circular that the expression site may not be given a restrictive meaning and shall include any premises made available to the manufacturer by way of a specific mention in the contract/agreement for such construction work, provided that the goods manufactured in such premises are solely used in the said construction work. 4. If the common rati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. In our view, by taking a pragmatic view, goods constructed at a site half a kilometer from a busy highway on which they were to be used were within the site of the construction. It will be evident that most, if not all cases, of civil construction, goods to be used in the construction of a building cannot in fact be manufactured precisely at the site of such construction. Thus, for example, bea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place where the flyover itself was being erected. The distance of half a kilometer away from the spot where the flyover virtually came into existence would therefore in fact be a site of construction of the flyover and thus the goods must be held to have been constructed at the site of their use. The benefit of the exemption therefore would be available to the goods. 6. The appeals are allowed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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