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C.E. Contract for Construction of Sewerage System
Central Excise – contract for construction of sewerage system - fabrication of RCC pipes at site – assessee claimed benefit of exemption Notification No. 5/2006-CE dated 01.03.2006 on manufacture of RCC pipes at the site of construction for use in construction work at such site – denial of benefit of exemption notifications for the reason that the goods have been fabricated not at the site of construction of the sewage system but at a different site – demand of duty on RCC pipes manufactured by the appellant
HELD – the benefit of exemption is to be extended to the goods manufactured at the site of construction for use in construction work at such site to obviate the kind of difficulties faced by the appellant such as heavy traffic at the construction site. It also appears practical to have the construction at alternate sites duly approved by the project agency.