ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Excisability of Plant and Machinery

A recent decision of the Supreme Court has reopened the discussion on whether the erection of a plant, such as a power plant or paper mill should be considered to be an act of manufacture and therefore be charged excise duty, even though the component parts have already attracted such duty.



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