2013 (4) TMI 53

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ws of the evidence on record that goods in question are used in construction of the factory building, no infirmity in the impugned order whereby the benefit of Notification No. 41/94-C.E. is allowed. - Decided in favor of assessee. - E/2673/2004-Mum - A/745/2012-WZB/C-II(EB) - Dated:- 26-7-2012 - Shri S.S. Kang and Sahab Singh, JJ. Shri V.R. Kulkarni, Dy. Commissioner (AR), for the Appella .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... anufactured in the factory premises of assessee. 4. We find that during the investigation the statement of the Proprietor of M/s. Devi Construction and M/s. Nath Engineering Works was recorded and in statement both disclosed that the goods in question were fabricated at site and which were used in the construction work of the factory premises for the respondent. The Notification No. 41/94-C.E. p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X