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 ...

CESTAT Bangalore :M/s. JSW Steel Ltd. Versus The ...

8. To decide the issue whether these manufacturing facilities are to be considered as immovable property or as capital goods, it is useful to refer to the clarification issued by CBEC vide order No.53/2/98-CX dated 2.4.1998 in which the excisability of plant and machinery assembled at site has been clarified.

Cenvat credit - Of mindset and (juris)prudence - Lakshmisri

From excisability and manufacture to valuation, Union Excise Duties have witnessed pitched courtroom battles over the past few decades. ... Cenvat credit – Of mindset and (juris)prudence. By Dr. G. Gokul Kishore ... one item which cannot be missed is welding electrode which is used for repair and maintenance of plant and machinery.

the machine which are used in mill coal - team2015-leerdam.nl

The equipment is mainly consisted of feed device, main bearings, rotating. Air Swept Coal Mill Manufacturer Henan Dewo Machinery. Air Swept Coal Mill is the main equipment in cement plant, which is used for drying and grinding of coal. It has wide applications such as coal mill in power plant, Hammer Mill Crusher & Grinder 911 Metallurgist

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

Supply of goods and installation for substation automation ...

It laid down following guidelines to determine the excisability of plant and machinery assembled at site which is enumerated as under : a) For goods manufactured at site to be dutiable they should have a new identity, character and use, distinct from the inputs/ components that have gone into its production. Further, such resultant goods should ...

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.

Excise duty on assembly of plant and machinery at site ...

May 17, 2010· Excise duty on assembly of plant and machinery at site Bar & Bench May 17 2010 Whether or not a process amounts to manufacture of goods, and the consequent Excise Duty payable if it does, has been in dispute between the government and the industry for years.

GST on control & relay panel designed for controlling of ...

Jul 19, 2019· Also Circular No. 58/1/2002-CX dated 15th January, 2002 has been issued by the GOI, CBEC, indicating to clarify the question of excisability of plant and machinery assembled at site is referred. It laid down following guidelines to determine the excisability of plant and machinery assembled at site which is enumerated as under:

TaxHeal - GST and Income Tax Complete Guide Portal

Oct 11, 2015· However, at the same time, penalty under Section 11 A(c) of the Excise Act is reduced to 10 lakhs and insofar as penalty under Rule 209A of the Excise Rules imposed on the Construction Manager is concerned, the same is altogether set aside. Likewise, fine in lieu of confiscation of the plant and machinery is also reduced to 10 lakhs.

M/S. Ibex Gallagher Pvt. Ltd. & Anr Vs. Commissioner of ...

The same was classified in sub-heading 8543.90 as other electrical machinery and apparatus having individual functions. The Commissioner had invoked larger period in terms of Section 11A of the Central Excise Act, 1944 (in short the Act). He confirmed the duty demand and also imposed like sum as penalty under Section 11AC of the Act.

Commissioner of Central Excise Indore Vs. M/S. Cethar ...

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 ...

"EXCISABILITY AND TEST OF MARKETABILITY"

"EXCISABILITY AND TEST OF MARKETABILITY" By- CA Ravi Holani The term "Excisable Goods" as defined by Section 2(d) means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as being subject to a duty of Excise and includes salt.

M/S. Ibex Gallagher Pvt. Ltd. & Anr vs Commissioner Of ...

3. 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

EXCISABILITY OF GOODS MANUFACTURED OR ERECTED AT SITE

May 19, 2008· EXCISABILITY OF GOODS MANUFACTURED OR ERECTED AT SITE. dipesh ... -For goods manufactured or erected at a site to be dutiable they should have a new identity,character,distinct form the inputs/components that have gone in to the production of the good .Such goods should be ... Plant & Machinery and other goods assembled or erected at site.

Welcome to Machinery and Plant Marketing (2005) Ltd

Machinery and Plant Marketing (2019) Limited - specialising in marketing machinery on behalf - at auction - by tender Farm Clearing Sales are our speciality so please call if you are contemplating a sale.. Valuations - Machinery and Plant valuations carried out on request.. We can help! General Goods, Freight Items, Excess stock also sold via Auction or direct sale - contact Alex 021959704 or ...

grinding of coal excisability - hotelilcardo.it

excisability of plant and machinery - crusherasia . Excisability of plant and machinery assembled at site-regarding In exercise of the power conferred under Section 37B of the ... grinding of coal excisability; ... About Price

Blue Star Ltd. vs Commissioner Of Central Excise, ... on ...

1. The issue involved in the appeal filed by M/s. Blue Star Ltd. is the excisability of Central Air-conditioning plant. The Commissioner of Central Excise, Jaipur, vide his Or-der-in-Original No. 25/2000 has imposed duty and penalty on the appellants. The period involved is 2-4-98 to 21-5-99. 2.

Central Excise Notifications | Circulars | Public notices ...

Basmati Prices Fall 5% As India Awaits Clarity On Iran Export Payment Mode Basmati Paddy Is Being Sold At Rs 4,700 Per 100 Kg –– Which Is Around 5 Per Cent Lower Compared To A Fortnight Ago –– As Traders And Companies Await Government Clarity On The Export Payment Mechanism To Iran.