2001 (6) TMI 359 - Central Excise

Extract:
.......annot be transported as complete conveyer system to another place but it has to be dismantled into parts of such conveyer system. Therefore, system is immovable property. Appeal of the assessee was allowed by the Tribunal. Ld. DR is unable to distinguish the above decision, Following the ratio thereof we upheld impugned order and reject the appeal.