https://www.taxtmi.com/caselaws?id=80230 For exemption notifications that cap eligibility by reference to the value of plant and machinery installed, permanent civil structures such as brick, concrete and cement storage tanks are not to be treated as installed plant and machinery and are excluded. A transformer and related electrical installations may be includible where they serve in-process manufacturing requirements, but the record here required fresh factual examination on their actual function, so that issue was remitted. Titanium metal anodes fitted to electrolytic cells were held includible because the cells were incomplete without them and the non-consumable anodes formed part of the equipment used in manufacture. en-us Thu, 08 Jun 1989 00:00:00 +0530 Wed, 15 Jun 2011 15:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80230 For exemption notifications that cap eligibility by reference to the value of plant and machinery installed, permanent civil structures such as brick, concrete and cement storage tanks are not to be treated as installed plant and machinery and are excluded. A transformer and related electrical installations may be includible where they serve in-process manufacturing requirements, but the record here required fresh factual examination on their actual function, so that issue was remitted. Titanium metal anodes fitted to electrolytic cells were held includible because the cells were incomplete without them and the non-consumable anodes formed part of the equipment used in manufacture. Case-Laws Central Excise Thu, 08 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80230