https://www.taxtmi.com/caselaws?id=77675 Refund of duty on a silo was held inadmissible because the duty liability had to be tested by reference to the goods as purchased and removed from the supplier, not by their later condition after installation at the assessee's premises. The silo was movable when duty was paid, and its subsequent erection into an immovable structure did not alter the original excisability or make the payment unwarranted. On that basis, the claim for refund failed and the Revenue's appeal succeeded. en-us Wed, 20 Jan 2010 00:00:00 +0530 Fri, 01 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77675 Refund of duty on a silo was held inadmissible because the duty liability had to be tested by reference to the goods as purchased and removed from the supplier, not by their later condition after installation at the assessee's premises. The silo was movable when duty was paid, and its subsequent erection into an immovable structure did not alter the original excisability or make the payment unwarranted. On that basis, the claim for refund failed and the Revenue's appeal succeeded. Case-Laws Central Excise Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77675