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2009 (8) TMI 108 - HC - Central ExciseNon-payment of excise duty for fabrication/manufacture of waste water treatment plant - Held that:- In view of the fact that waste water treatment plant is not a separate movable marketable goods and comes into existence only on assembly of parts in the civil work, there is no question of levying excise duty on it. 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. Show cause notice quashed. Appeal allowed.
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