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2018 (8) TMI 403 - AT - Central ExciseManufacture - whether assembling of different segment and components of CTC machine amounts to manufacture or otherwise? - Held that:- CTC machine when installed at the buyers site by rooting it to ground, would be immovable property and thus become non-excisable - reliance was placed in the case of M/s Triveni Engineering & Industries Ltd. Vs. CCEx. [2000 (8) TMI 86 - SUPREME COURT OF INDIA], the installation of turbo alternator on the platform specially constructed on the land cannot be created as a common base, therefore, such alternator would be immovable property as such, it cannot be excisable goods falling within the meaning of heading 8502 of the Central Excise Tariff Act, 1985. Demand set aside - appeal dismissed - decided against Revenue.
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