2001 (7) TMI 343 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the revenue's appeal against the order-in-appeal by the Commissioner (Appeals). The tribunal held that a mechanised material handling system embedded in the earth is not movable and not liable to Central Excise duty, citing a Supreme Court decision. The appeal was rejected as the system cannot be brought and sold in the market as such.