9911796707
TMI Blog2013 (2) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... in construction work at such site" - Pre-stressed concrete girders/kerbs manufactured by the assessee - brought to a construction site - used in the construction of a flyover - Section 11 C of the Central Excise Act - Held that:- The structural components were manufactured by the assessee at sites proximate to the construction site, brought to the construction site and used in the construction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company is directed mainly against demand of duty of Rs.53,44,221/- on pre-stressed concrete girders/kerbs which were manufactured by the appellant and brought to a construction site and used in the construction of a flyover during the period from September 2006 to January 2009. The adjudicating authority denied to the assessee the benefit of Notification No.1/2011-C.E(N.T) dated 17.2.2011 issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame to be upheld by the Delhi High Court vide CCE vs. CCE-SOMA JV: 2012 (280) E.L.T. 496 (Del.). (ii) CCE, Jalandhar vs. Afcon Pauling JV: 2005 (180) E.L.T. 377 (Tri.-Del.) wherein the benefit of Notification No.5/98 CE was allowed to the assessee in respect of websols manufactured by them and brought to the construction site and used in the construction of flyover. This decision of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying on the above decisions, the learned counsel for the appellants prays that the appeals be allowed. 3. We have heard the learned Additional Commissioner (AR) who had noted the case law. He also fairly admits that the facts of the instant case are similar to those of the cited cases. 4. In the above scenario, we have got to hold that the appellant company is entitled to the benefit of Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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