https://www.taxtmi.com/caselaws?id=75440 SC held that asphalt drum/hot-mix plants bolted to foundations for stable operation were not permanently assimilated into earth and thus retained movable character; they were not immune from central excise. The Court rejected entitlement to exemption under Notification No.1/93 for the parts and components, set aside the Tribunal's view on exemption, allowed the appeals, and remitted the matters to the Tribunal to decide other defenses (including limitation) that were not previously examined. en-us Thu, 08 Apr 2010 00:00:00 +0530 Sat, 30 Aug 2025 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75440 SC held that asphalt drum/hot-mix plants bolted to foundations for stable operation were not permanently assimilated into earth and thus retained movable character; they were not immune from central excise. The Court rejected entitlement to exemption under Notification No.1/93 for the parts and components, set aside the Tribunal's view on exemption, allowed the appeals, and remitted the matters to the Tribunal to decide other defenses (including limitation) that were not previously examined. Case-Laws Central Excise Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75440