SC defines 'manufacture'

CA Nikita , Last updated: 31 May 2007  
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The question whether plants and machinery assembled at site amounted to manufacture and therefore attracted excise duty arose in three appeals before the Supreme Court in the case, Commissioner of Central Excise vs Cethar Vessels Ltd. In one case, the firm erected a boiler by assembling var

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CA Nikita
(Chartered Accountant)
Category Excise   Report

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