2008 (12) TMI 553

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..... one bridge and supplied for use in the other bridges which are part of the same railway line does not disentitle appellants for exemption - The only requirement is that the goods must have been manufactured at the site for use. Once this condition is fulfilled, the appellants are eligible for the exemption - appeal allowed.
Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri S.P .....

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..... khs. Hence, this appeal. 2. The learned Advocate, appearing on behalf of the appellants, submits that exemption Notification No. 6/2000 dated 1-3-2000 exempts goods manufactured at the site of construction for use in constructions work at such site. He submits that the appellants are eligible for this exemption and the exemption has been denied mainly on two grounds. The first ground is that .....

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..... , Chandigarh-II reported in 2001 (130) E.L.T. 290 (Tri.-Del.) and Simplex Concrete Piles (India) Ltd. v. CCE, Rajkot reported in 2004 (172) E.L.T. 369 (Tri.-Mum.). 3. We have considered the submissions. We find that as pointed out by the learned Advocate just because the goods were manufactured near one bridge and supplied for use in the other bridges which are part of the same railway line .....

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