Central Excise - Excisability of Plant & Machinery assembled at site - Communication of Board's Order No. 53/2/98-CX., dated 2-4-98 under Section 37B of C.E. Act, 1944 - Regarding

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....dia Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Excisability of Plant & Machinery assembled at site - Communication of Board's Order No. 53/2/98-CX., dated 2-4-98 under Section 37B of C.E. Act, 1944 - Regarding. Attention is invited to the instructions issued by the Central Board of Excise and Customs (henceforth r....

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....test judgment on the subject, Board is of the view that the ratio of this judgment should be followed scrupulously in deciding the excisability of plants and machinery assembled and erected at site. 4. Now, therefore, in exercise of the powers conferred under Section 37B of the Central Excise Act, 1944 (henceforth referred to as the Act) and for the purpose of ensuring uniformity in the levy of....