27 January 2009
Pls clarify me whether the excise duty applicable on the huge steel tanks fitted on the site, can't be removed from the site without dismantling
The tank was manufactured by the independent contractor
27 January 2009
as per section 3 of CEA- 1944 it is basic condition that the goods should be movable and marketable in your case it is clear that tank fitted can't be removed as such therfor as goods it is not satisfying the condition and hence excise is not applicable
CAclubindia
