dutibility in respect of site related activities ?

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CA Abhishek Singh (Querist)
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24 June 2011 i m studying IDT from Bagar book. i have not understood the provisions of dutiability of site related activities. i got confused as to what it means by "movable manner" "immovable manner" etc.

i will be of great help if someone can explain in simple language with example.

Thanks in advance
waiting for your reply.

U S Sharma

U S Sharma (Expert)
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25 June 2011 excise duty can not be imposed on the goods manufactured which are not markatable and movable. i.e site construction of bridge,
here the manufacturer can not avail input credit, i.e he has to use duty paid inputs and can not claim input credit, and the value of bridge would not be subject to excise duty.

but similarily, pre fabricated office cabinds are goods in view of excise and normal rules apply for manufacture and clearance.

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