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2018 (1) TMI 1469 - AT - Central ExciseExcisablity - fabricated items - erection of sheds or erected structures classifiable under chapter sub-heading 7308.90 and liable for duty - Held that:- In the impugned order it nowhere has been shown that the job workers or contractors were hired labour, as contemplated under Section 2(f) of the Central Excise Act - though the revenue has placed reliance upon decision of Mahindra & Mahindra [2005 (11) TMI 103 - CESTAT, NEW DELHI] but in the present case it is nowhere appearing that the goods in questions were first fabricated and then attached to the earth. Further if the goods are attached to the earth are not capable of being moved are immovable property, it cannot be made liable for duty. It is a fit case to remand the case back to the adjudicating authority to decide the case afresh - appeal allowed by way of remand.
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