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2010 (1) TMI 405 - AT - Central ExciseExcisability- A claim for refund of Rs. 44,800/- on the item purchased by the respondents was filed; refund claim was rejected by the adjudicating authority; Commissioner (Appeals) accepted the contention of the assessees that the Silo erected by them was immovable property and cannot be considered as excisable goods, to hold that the assessees were entitled to refund; hence this appeal by the Revenue. Held that- impugned order considering it as non excisable goods, set aside section 3 of Central Excise Act.
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