work is worship (Service) (2728 Points)
14 October 2012HI
As per the decision held in "CCEX VS MEHTA & CO ", The furniture and fixtures manufactionered at customer's site is movableand liable to excise duty.
Now the question is that as the furniture is built in the customer place itself and readied, there is no removal of goods from factory site (assessee site), so then when is it deemed the removal happnes and which date would be considred as removal of goods, in order to use the provisions under Central Excise Tarriff Acti 1985.
CA Pooja Agarwal
(Chartered Accountant)
(3228 Points)
Replied 15 October 2012
the date of completetion of work shall be deemed to be removal of goods..
DAYANANDA K N
(ACCOUNTS EXCECUTIVE)
(575 Points)
Replied 15 October 2012
Date of completion is the day on which manufactured goods become liable for the duty. Date of removal will be the date on which you will handover the goods to the customer.
Regards
Dayananda
CAclubindia
