TMI Blog2008 (6) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and bought and sold. Therefore, DG set assembled at site cannot be held to be immovable property – held that they are goods and are marketable - DG set assembled at the site has to be held to be marketable and excisable - E/349/2001/MAS - 629/2008 - Dated:- 25-6-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri V. Bethanasamy, Consultant, for the Appellant. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in 1996 (88) E.L.T. 238 (T) 3. Before the Commissioner (Appeals), the assessee had submitted that bought-out duty paid parts had been erected piece by piece at the site after constructing the platform. The Generator Set had come into existence only after its erection and installation and was not first assembled and then erected. Therefore, the Generator Set assembled at the factory of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DG set could be easily unbolted and bought and sold. Therefore, DG set assembled at site cannot be held to be immovable property. They are goods and are marketable. In the Sirpur Paper Mills Ltd. (supra) case relied upon by the Commissioner (Appeals), the apex Court had held that paper making machine assembled and erected at site was not an immovable property. Just because the plant and machi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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