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2019 (8) TMI 256 - AT - Central ExciseExcisability/movability - manufacture of turnkey projects at the site - immovable property or not - Short payment of duty - appellant have manufactured various parts of chlorinators in their factory and transferred to their customer’s site but failed to discharge duty on the entire goods used in the turnkey projects - HELD THAT:- No evidence has been placed by the Revenue that the chlorination plant erected and commissioned at site could easily be unassembled and shifted to other place without causing damage to the components and plant as a whole, hence, be considered as movable one. The chlorination plant installed at various sites out of the goods manufactured and cleared by the appellant from their factory on payment of excise duty and assembling with other bought out items at the site of the customer, resulted into an immovable property and hence not leviable to excise duty - appeal allowed - decided in favor of appellant.
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