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2016 (11) TMI 1550 - HC - Central ExciseWhether the hot metal transport vehicle, jumbo electric platform truck trailer assembly used for oil storage tank and ladle transfer car are part of the plant and machinery? Held that: - All these items are integrally connected to the manufacture of excisable goods. These are part and parcel of the manufacturing process. They are vehicles which cannot be used anywhere outside the factory. They are not vehicles which can be plied on public highways. They are not vehicles which can be registered under the Motor Vehicles Act. Therefore, they are the essentially plant and machinery. Appeal dismissed.
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