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2010 (5) TMI 293 - CESTAT, CHENNAIExcisability - The issue arising for determination in the present appeal is excisability of otherwise of Mineral Water Plant assembled at the site of customers — both the authorities below have accepted the contention of the assessees that the item in question is not excisable goods but immovable property not subject to excise duty. Adjudicating order holds that mineral water purifying system emerged at customer's site after they erected piece by piece and in all cases number of vessels/tanks/ultraviolet boxes etc. are grouted on payment basis. Held that - adjudicating order clearly established how the mineral water plant come into existence. Assessee's contention of non-excisability correct. Impugned order upheld.
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