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TMI Blog2012 (11) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of rings for the tunnel, launching girders and trusses in respect of a project of the said Corporation at Delhi - casting yard itself constitutes the construction site. From the said construction site components have been moved to the different locations where elevated viaducts of the tunnel were being constructed - construction was done virtually all over Delhi and construction sites were interconnected, it cannot be said that any substantial question of law arises – in favor of assesse - CM Nos. 2225, 2414, 2418, 2447, 2227, 2416, 2420 and 2449 of 2012 - - - Dated:- 8-2-2012 - Sanjiv Khanna and R.V. Easwar, JJ. REPRESENTED BY : Ms. Sonia Sharma, Sr. Standing Counsel, for the Petitioner. [Order]. CM 2225/2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not being levied under Section 3 of the said Act according to the said practice, during the period as specified in the said Table, namely : Description Tariff sub-heading Period (1) (2) (3) Goods manufactured at the site of construction for use in construction work at such site. Sub-headings of Chapter 68 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) except sub-headings 6804, 6805, 6811, 6812 and 6813. 1st March, 2006 to 6th July, 2009 (Both inclusive) 2. Now, therefore, in exercise of the powers conferred by Section 11C of the said Act, the Central Government hereby directs that the whole of duty of excise leviable under the said Act on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ching girders and trusses in respect of a project of the said Corporation at Delhi. Delhi Metro Rail Corporation Ltd. was carrying on construction all over Delhi as the Metro Rail was being constructed at different locations, spread all over. The construction site is not located at one place but spread all over. The construction is also linked and connected. For the purpose of pre-fabricating the components a specific casting yard premises was allotted by Delhi Metro Rail Corporation Ltd. The said casting yard itself constitutes the construction site. From the said construction site components have been moved to the different locations where elevated viaducts of the tunnel were being constructed. Keeping in view the facts of the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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