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CBEC : Clarifies scope of 'site' for exemption during construction work; 'Project distance' extraneous criteria

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  • CBEC clarifies scope of the word ‘site’ used in respect of exemption to goods manufactured at construction site for use in construction work thereat (such as construction of road, laying of pipelines and laying of railway tracks), under Notification No. 12/2012-CE;
  • States that as per the definition in the Notification, expression “site” cannot be given restrictive meaning so long as premises under consideration for availing exemption under Sl. No. 186 of Notification fulfill stipulated conditions;
  • These conditions are (i) said premises are made available to manufacturer by way of specific mention in contract / agreement for such construction work, (ii) goods under Chapter 68 (except 6804, 6805, 6811, 6812 and 6813) for which exemption is claimed, are manufactured at said premises, and (iii) such goods manufactured at said premises are exclusively used for construction work, as per relevant contract / agreement;
  • States that the distance at which goods manufactured at site are used in the project, is an extraneous criteria not flowing from the language of Notification, and field formations must desist from considering same while examining eligibility;
  • Clarifies that each case must be decided taking into consideration individual facts, and accordingly rescinds Circular No. 456/22/99-CX : CBEC Circular 
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