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2009 (8) TMI 78 - HC - Central ExciseManufacture - fabrication/manufacture of waste water treatment plant - On 13th September 1988, the petitioner entered into a turn key contract with Bharat Petroleum Corporation Ltd. (for short “BPCL”) for fabrication, assembly and erection of waste water treatment plant. The activities involved in the contract were procurement, supply, fabrication, transportation of various components, making of civil construction and erection of waste water treatment plant and commissioning it. – Held that - when factually there is no dispute that the waste water treatment plant when totally assembled becomes an immovable property. The very show cause notice also says that plant in an unassembled form was installed and affixed to the civil works. This shows that the plant on erection and installation becomes an immovable property which is not excisable to tax. – SCN quashed.
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