https://www.taxtmi.com/caselaws?id=76311 Kitchen cabinets and wardrobes fabricated and fixed at customers' premises were treated as immovable property because they could not be removed intact and would require dismantling that damaged the underlying materials. On that factual basis, the Tribunal applied the principle that articles incapable of removal without cannibalisation do not constitute excisable goods. The demand for duty, with consequential interest and penalty, therefore could not survive, and the assessee succeeded. The impugned order was set aside and the appeals were allowed with consequential relief. en-us Mon, 27 Apr 2009 00:00:00 +0530 Sat, 19 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76311 Kitchen cabinets and wardrobes fabricated and fixed at customers' premises were treated as immovable property because they could not be removed intact and would require dismantling that damaged the underlying materials. On that factual basis, the Tribunal applied the principle that articles incapable of removal without cannibalisation do not constitute excisable goods. The demand for duty, with consequential interest and penalty, therefore could not survive, and the assessee succeeded. The impugned order was set aside and the appeals were allowed with consequential relief. Case-Laws Central Excise Mon, 27 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76311