The Petitioner claimed that the bought-out items are inseparably ...
Cooling Towers Classified as Immovable Property, Exempt from Excise Duty; Preliminary Assessment Unfavorable to Petitioner.
November 27, 2013
Case Laws Central Excise AT
The Petitioner claimed that the bought-out items are inseparably attached to the concrete foundation during assembly of the cooling towers and therefore constitute immovable property outside the ambit of excise duty - prima facie case is against the assessee. - AT
View Source