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 site Regarding In exercise of the power companyferred under Section 37B of the Central Excise Act, 1944, the Central Board of Excise and Custom companysiders it necessary, for the purpose of uniformity in companynection with classification of goods erected and installed at site, to issue the following instructions.
The Circular indicates that it was intended to clarify the question of excisability of plant and machinery assembled at site.
Ltd. v CCE, Meerut 1996 88 E.L.T. 622 SC Sirpur Paper Mills Ltd. v. CCE, Hyderabad 1998 97 E.L.T. 3 SC Silica Metallurgical Ltd. v. CCE, Cochin 1999 106 E.L.T. 439 Tribunal Duncan Industries Ltd. v. CCE, Mumbai 2000 88 ECR 19 SC Triveni Engineering Industries Ltd. v. CCE 2000 120 L.T. 273 SC and CCE, Jaipur v. Man Structurals Ltd. 2001 E.L.T. 401 S.C. As a matter of fact taking into account these decisions Circular No.58/1/2002 CX dated 15th January, 2002 has been issued by the Government of India, Ministry of Finance Department of Revenue , Central Board of Excise Customs, New Delhi.
Attention is invited to Section 37B Order No.53/2/98 CX, dated 2.4.98 F.No.154/4/98 CD.4 1998 100 E.L.T.T9 regarding the excisability of plant and machinery assembled at site.
With Civil Appeal Nos.
1374 1376/2002, 5863/2002 and 8337 8344/2002 Dr. ARIJIT PASAYAT, J In each of these appeals challenge is to the companymon final order passed by the Customs, Excise and Gold Control Appellate Tribunal, New Delhi in short CEGAT .
