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2001 (2) TMI 348 - AT - Central ExciseExtract: ....... It cannot be transported as a complete conveyor system to any other place. It has to be disassembled and dismantled into parts of such conveyor systems. The system therefore is immovable property. The process of dismantling does not amount to manufacturer. 7. emsp Appeal allowed. Impugned order set aside. Consequential relief, if permitted by law.
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