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2018 (6) TMI 922 - AT - Central ExciseExcisability/movability - 'Fired Heater' fabricated at site - Held that:- The fire heater came into existences fixed to the ground 'in situ'. The impugned order does not deal with this assertion end presumes that the said fire heater was movable and marketable. There is no evidence brought forward by Revenue that the such fire heater was movable. Revenue has relied on the decision of the Hon'ble High Court of Patna in the case of Tata Iron & Steel Co. [1987 (3) TMI 127 - PATNA HIGH COURT]. The facts in the said case related to taxability of crane cleared in completely knocked down condition from one premises to another. The facts in the said case are totally different. Since Revenue has failed to produce any evidence regarding movability and marketability of the said fire heater, demand do not sustain - appeal allowed - decided in favor of appellant.
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