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excisability of plant and machinery

  • Excisability of Plant and Machinery Economic and

    A recent decision of the Supreme Court has reopened the discussion on whether the erection of a plant, such as a power plant or paper mill should be considered to be an act of manufacture and therefore be charged excise duty, even though the component parts have already attracted such duty.

    Excisability of Plant and Machinery: Judicial Vacillation

    A recent decision of the Supreme Court has reopened the discussion on whether the erection of a plant, such as a power plant or paper mill should be considered to be an act of manufacture and...

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    Excisability of plant and machinery: judicial vacillation Public investment and regional disparities Health care access and marginal social spaces Unbundling of the state httpl:/ Get your information straight. From d site thdt is not (and does not aspire to be) d broker. From d site thdt hds nothing to gdin by giving you biased findncial informdtion From d site thdt gives you . Get Price > The

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    20/06/2020· Excisability of plant and machinery assembled at site-regarding: F.NO. 154/26/99 CX4 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs . 15th January, 2002. 37B Order No. 58/1/2002 CX. Sub.: Excisability of plant and machinery assembled at site-regarding In exercise of the power conferred under Section 37B of the Central

    Excisability of plant and machinery assembled at site

    Excisability of plant and machinery assembled at site regarding Central Excise X X X X Extracts X X X X.. f its component. In such a situation there is no manufacture of "goods" as it is only a case of assembly of manufactured goods into a system.

    excisability of plant and machinery Zanderij & More

    Excisability of plant and machinery assembled at site · Central Excise F No 154 26 99 CX 4 Dated 15 1 2002 Order No 58 1 2002 CX Dated 15 1 2002 F No 154 26 99 CX 4 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs New Delhi Subject . Difference Between Plant and Machinery Compare the . Plant and Equipment The fixed assets used to

    EXCISABILITY OF GOODS MANUFACTURED OR ERECTED

    -Refrigerator/ AIr COnditioning Plants are immovable but "Air Conditioning Unit" is movable and so excisable. So each and every case is to be seen whether it is practicable to move the goods or not by air,water,land.This will decide the excisability of Plant & Machinery and other goods assembled or

    TAXABILITY OF EPC CONTRACTS FOR SOLAR PLANT

    The Hon’ble AAAR have wrongly relied upon the clarificatory order No.58/1/2002-CX dated 15/1/2002 which was issued u/s 37B of the Central Excise Act, 1944. This Order was issued for the purpose of ascertaining the excisability of plant and machinery assembled at site including

    Excise duty on sale of plant & machinery [Resolved]

    My client is selling old plant & machinery which was bought in 1980 and new P & M bought in the recent years. My doubt is whether Excise duty is attracted on these two sales. If yes on what amount? Its urgent please reply at the earliest Thanking you. Regards, CA SHASHI KUMAR C G . CA RICHA BADALIA . CA RICHA BADALIA (Expert) Follow. 27 February 2013 Read rule 3(5A)of the Cenvat credit rules

    Plant and Machinery legal definition of Plant and

    The contractor shall insure the Plant and Machinery for which mobilization advance is sought and given, for a sum sufficient to provide for their replacement at site. In such a case, all the conditions hereunder for issue of T&P shall also be applicable to such T&P as is agreed to be issued. (ii) Plant and Machinery when supplied on hire charges shown in Schedule ‘C’ shall be made over and

    excisability of plant and machinery

    Excisability of plant and machinery assembled at site-regarding In exercise of the power conferred under Section 37B of the Central Excise Act, 1944, the DETAILED CONTENTS Law books on all legal subjects. Law · PDF 文件 . Excisability of Plant and Machinery assembled at site. 1.11 19. Cases in which 'Assembly' at site 1.12 20. Duty liability on goods assembled at site 1.13 21

    excisability of plant and machinery Grinding Mill China

    M/S. Ibex Gallagher Pvt. Ltd. & Anr vs Commissioner Of The issue relating to excisability of plants and machinery assembled at site has been determined by » Learn More. The term Goods for the purpose of central excise Excise. The word goods has not been defined under the Central Excise Act Article 366 12 of the Constitution defines goods as Excisability of plant & machinery assembled » Learn

    EXCISABILITY OF GOODS MANUFACTURED OR ERECTED

    -Refrigerator/ AIr COnditioning Plants are immovable but "Air Conditioning Unit" is movable and so excisable. So each and every case is to be seen whether it is practicable to move the goods or not by air,water,land.This will decide the excisability of Plant & Machinery and other goods assembled or

    Commissioner Of Central Excise, Indore v. Cethar Vessels

    Sub: Excisability of plant and machinery assembled at site—Regarding In exercise of the power conferred under Section 37-B of the Central Excise Act, 1944, the Central Board of Excise and Customs considers it necessary, for the purpose of uniformity in connection with classification of goods erected and installed at site, to issue the following instructions:

    OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE,

    Excisability of plant and machinery assembled at site-regarding In exercise of the power conferred under Section 37B of the Central Excise Act, 1944, the Central Board of Excise and Custom considers it necessary, for the purpose of uniformity in connection with classification of goods erected and installed at site, to issue the following instructions. 2. Attention is invited to Section 37B

    TRADE NOTICE NO Central Excise, Chennai

    Central Excise Communication of 37B order No. 58/1/2002-CX dated 15 th January, 2001 regarding excisability of Plant and Machinery assembled at site . Copy of the Central Board of Excise and Customs' 37B order No. 58/1/2002-CX dated 15 th January, 2001 subject is communicated herewith for information and necessary action.

    “EXCISABILITY AND TEST OF MARKETABILITY”

    may be subject to excisability. And lastly, the Apex Court in the case of UOI Vs INDIAN ALUMINIUM CO. LTD. 1995 (58) ECR 612 (SC) has reiterated that marketability is a question of fact to be decided in the facts of each case and held that it may be possible to recover something from a particular thing, they can, therefore, be sold but that does not make them a marketable commodity. In other

    Module I Central Excise Laws

    1.22 Dutiability of site related activities & immovable property, or, excisability of plant and machinery assembled at site [CBEC Order No. 58/1/2002-CX, dated 15-1-2002] 41 2TARIFF AND C LASSIFICATION 2.1 Central Excise Tariff Introduction and linkage with Central Excise Act 45 2.2 Classification of goods Meaning, need and guidance 46 2.3 Power of Central Government to

    INDIRECT TAXATION

    2.7 Excisability of Plant & Machinery, Waste and Scrap 2.10 2.8Manufacture 2.11 2.9Manufacturer 2.14 2.10 Classification of Goods 2.16 2.11 Valuation of Goods 2.21 2.12 Valuation in case of Job Work Rule 10A 2.34 2.13 Some Critical Issues in Central Excise 2.35 2.14 Assessable Value under Section 4 2.42 2.15 Value Based on Retail Sale Price 2.43 2.16 MRP Based Valuation 2.44 2.17

    Cenvat credit Of mindset and (juris)prudence

    From excisability and manufacture to valuation, Union Excise Duties have witnessed pitched courtroom battles over the past few decades. Going by the judicial rulings in the past 2 decades, it appears Cenvat Credit can be crowned as ‘mother of all battles’. Rhetorical analogies apart, it is painful to note that the approach of the Department treating Cenvat credit as largesse to be bestowed

    excisability of plant and machinery

    Excisability of plant and machinery assembled at site-regarding In exercise of the power conferred under Section 37B of the Central Excise Act, 1944, the DETAILED CONTENTS Law books on all legal subjects. Law · PDF 文件 . Excisability of Plant and Machinery assembled at site. 1.11 19. Cases in which 'Assembly' at site 1.12 20. Duty liability on goods assembled at site 1.13 21

    excisability of plant and machinery Grinding Mill China

    M/S. Ibex Gallagher Pvt. Ltd. & Anr vs Commissioner Of The issue relating to excisability of plants and machinery assembled at site has been determined by » Learn More. The term Goods for the purpose of central excise Excise. The word goods has not been defined under the Central Excise Act Article 366 12 of the Constitution defines goods as Excisability of plant & machinery assembled » Learn

    Vol. 35, Issue No. 41, 07 Oct, 2000 Economic and

    Excisability of Plant and Machinery . Sukumar Mukhopadhyay. How Have the Poor Done? N C Saxena. Hindutva vs Ambedkarism . Ambrose Pinto. Formalising Livelihood . Lakshmi Narayan, Poornima Chikarmane. The Euro Crash . Frederic F Clairmont. Perspectives. Unbundling of the State . L C Jain. Book Reviews. Hinduisation of Balmikis . Nonica Datta. New Regimes of Work . Janaki Nair.

    Module I Central Excise Laws

    1.22 Dutiability of site related activities & immovable property, or, excisability of plant and machinery assembled at site [CBEC Order No. 58/1/2002-CX, dated 15-1-2002] 41 2TARIFF AND C LASSIFICATION 2.1 Central Excise Tariff Introduction and linkage with Central Excise Act 45 2.2 Classification of goods Meaning, need and guidance 46 2.3 Power of Central Government to

    M/S. IBEX GALLAGHER PVT. LTD. & ANR versus

    In support of the appeal leaned counsel for the appellant submitted that the excisability on plant and machinery assembled at site has been considered by this Court and placed strong reliance on decision of this Court in Commissioner of Central Excise, Indore v. Virdi Brothers [2007 (207) ELT 321 (SC)]. 4. Learned counsel for the Revenue, on the other hand, submitted that though in some cases

    COMMISSIONER OF CENTRAL EXCISE INDORE versus M/S.

    The Circular indicates that it was intended to clarify the question of excisability of plant and machinery assembled at site. The relevant portion of the Circular reads as follows: "Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Sub: Excisability of plant and machinery assembled at site-Regarding In exercise of the power conferred

    INDIRECT TAXATION

    2.7 Excisability of Plant & Machinery, Waste and Scrap 2.10 2.8Manufacture 2.11 2.9Manufacturer 2.14 2.10 Classification of Goods 2.16 2.11 Valuation of Goods 2.21 2.12 Valuation in case of Job Work Rule 10A 2.34 2.13 Some Critical Issues in Central Excise 2.35 2.14 Assessable Value under Section 4 2.42 2.15 Value Based on Retail Sale Price 2.43 2.16 MRP Based Valuation 2.44 2.17

    Module 1- Central Excise & CENVAT Credit

    1.22 Dutiability of site related activities & immovable property, or, excisability of plant and machinery assembled at site [CBEC Order No. 58/1/2002-CX, dated 15-1-2002] 44 2TARIFF AND CLASSIFICATION 2.1 Central Excise Tariff Introduction and linkage with Central Excise Act 49 2.2 Classification of goods Meaning, need and guidance 50 2.3 Power of Central Government to

    “EXCISABILITY AND TEST OF MARKETABILITY”

    may be subject to excisability. And lastly, the Apex Court in the case of UOI Vs INDIAN ALUMINIUM CO. LTD. 1995 (58) ECR 612 (SC) has reiterated that marketability is a question of fact to be decided in the facts of each case and held that it may be possible to recover something from a particular thing, they can, therefore, be sold but that does not make them a marketable commodity. In other

    Vol. 35, No. 41, Oct. 7-13, 2000 of Economic and Political

    Description: The Economic and Political Weekly, published from Mumbai, is an Indian institution which enjoys a global reputation for excellence in independent scholarship and critical inquiry.First published in 1949 as the Economic Weekly and since 1966 as the Economic and Political Weekly, EPW, as the journal is popularly known, occupies a special place in the intellectual history of

    Nature Of Excise Duty [pd492y2766l9]

    Excisability of plant & machinery assembled at site Plant and Machinery or structure assembled and erected at site cannot be treated as 'goods' for the purpose of Excise duty, if it is not marketable and movable. The word „goods‟ applies to those which can be brought to market for being bought and sold, and it is implied that it applies to such goods as are movable. Goods erected and

    37B Order No. 58/1/2002 CX Service Tax

    Excisability of plant and machinery assembled at site-regarding In exercise of the power conferred under Section 37B of the Central Excise Act, 1944, the Central Board of Excise and Custom considers it necessary, for the purpose of uniformity in connection with classification of goods erected and installed at site, to issue the following instructions. 2. Attention is invited to Section 37B

    Vol. 35, Issue No. 41, 07 Oct, 2000 Economic and

    Excisability of Plant and Machinery . Sukumar Mukhopadhyay. How Have the Poor Done? N C Saxena. Hindutva vs Ambedkarism . Ambrose Pinto. Formalising Livelihood . Lakshmi Narayan, Poornima Chikarmane. The Euro Crash . Frederic F Clairmont. Perspectives. Unbundling of the State . L C Jain. Book Reviews. Hinduisation of Balmikis . Nonica Datta. New Regimes of Work . Janaki Nair.

    INDIRECT TAXATION

    2.7 Excisability of Plant & Machinery, Waste and Scrap 2.10 2.8Manufacture 2.11 2.9Manufacturer 2.14 2.10 Classification of Goods 2.16 2.11 Valuation of Goods 2.21 2.12 Valuation in case of Job Work Rule 10A 2.34 2.13 Some Critical Issues in Central Excise 2.35 2.14 Assessable Value under Section 4 2.42 2.15 Value Based on Retail Sale Price 2.43 2.16 MRP Based Valuation 2.44 2.17

    Toc Pic 56 Excise Valuation (Finance)

    Excisability of Plant and Machinery assembled at site. 1.11. 19. Cases in which 'Assembly' at site. 1.12. 20. Duty liability on goods assembled at site. 1.13. 21. Excise duty on generating sets assembled at site to be on merits. 1.13. 22. 'Manufacturer" vis-a-vis Independent contractor. 1.14. 23. Manufacturer, and Job worker: Immovables are not goods. 1.14. 24. In the case of Tata Robin Fraser

    Whether extended period invocable for contrary decisions

    This circular was issued to clarify the excisability of plant and machinery assembled at site and further clarified that duty would be leviable on such plant and machinery that on being installation at site get permanently attached to earth but can be dismantled and installed at another place also. However, the issue under consideration is not excisability of the storage tanks (which are one

    mining plant designchute to mill

    mining plant designchute to mill. EDEM for Mining Metals The performance and reliability of bulk materials handling and processing equipment used in mining operations mineral processing and steel making plants such as conveyor transfer points and feed chutes reclaimers crushers and grinding mills is a critical factor determining the productivity of mines and plants Mining Plant Design/chute To

    Dutiability of site related activities and immovable

    The aspect of excisability of site related activities is source of perennial litigation between department and assesses. Reference may be made to the definition of immovable property which has been set out earlier. Excise duty is chargeable when, at site, there emerges moveable goods during the course of fabrication or bringing into being of immovable property in the form of buildings, plant

    M/s. Larsen & Toubro Ltd. Vs. Commissioner of Central

    Likewise, fine in lieu of confiscation of the plant and machinery is also reduced to ?10 lakhs. Levy of excise duty, however, is maintained. Before we advert to the submissions made by Mr. Sahu attacking the aforesaid approach of the Tribunal, we deem it proper to refer to the legal provisions: Prior to March 01, 1997 'Concrete Mix' was classified under Chapter 68 ---sub-heading 68.07 of the

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