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2013 (12) TMI 873 - AT - Central ExciseExcisability of water treatment plant – Waiver of Pre-deposit – Held that:- Revenue contended that the Applicant had assembled the said industrial treatment plant in their factory and thereafter, cleared in knocked down condition and commissioned at the site of the customer – the assessee contended that the various other items, viz. pipes, pipe-fittings, valves etc. required to be laid along with civil foundation, which could be done only at the sites of their customer - excisability of the "Water Treatment Plant" is highly debatable and rests on the evidences adduced by both sides - the Department during the course of investigation had seized Rs.38.76 lakhs – the Applicants offered not to seek refund of the said amount during pendency of the Appeal – Thus, the amount seized would be sufficient to hear the appeals – pre-deposits waived till the disposal – Stay granted.
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