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2017 (5) TMI 1339 - CESTAT CHENNAICENVAT credit - material development plant - material expansion plant - Department took the view that the said plant was embedded to the earth and hence immovable property - Held that: - The Section 37B order dated 15-01-2002 issued by the Board is very exhaustive going into 9 paras and clarifies various parameters and situations when and where the plant / machinery etc. would be considered immovable or otherwise - the present dispute will requires to be remanded back to the original adjudicating authority for denovo consideration to apply the tests laid down in the Board's Section 37B. Penalty - Held that: - since the matter per se was under confusion, a fact recognized even by the Board in para 4 of the aforesaid section 37B order, the adjudicating authority should also adjudicate afresh the matter of imposability of penalty. Appeal allowed by way of remand.
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