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2015 (11) TMI 1551 - AT - Central ExciseImposition of penalty - Rule 209A of the Central Excise Rules - acquisition of water treatment Plant and their filing of declaration under Rule 57 T to avail credit on capital goods, which will be used in the manufacture of water treatment Plant, and as the activity amounts of manufacture - evasion of duty - Held that:- in the case of erection of water treatment Plant, this Tribunal have held, designing supplying the components and erecting the water treatment Plant at the site of assessee/appellant, the said activity is not leviable to Central Excise duty as the water treatment plant is immovable. In this view of the matter when the water treatment Plant itself is not taxable, there is no question of imposition of penalty on the appellant under the provisions of Rule 209A of Central Excise Rules, 1944. - Decided in favour of appellant
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